2024 (12) TMI 1509 - HC - GST

Validity of a Show Cause Notice - SCN relies on various material gathered in the course of a search including data alleged to have been extracted from electronic devices without complying with the procedure contemplated under Section 145 of the Central Goods and Services Tax Act, 2017 - HELD THAT - Since it would be open for the writ petitioner to assert that the evidence which is relied upon is inadmissible, there exists no cause to entertain the challenge or interdict the SCN proceedings. Petition dismissed.

Summary

In the case before the Delhi High Court, the petitioner challenged the validity of a Show Cause Notice (SCN) dated May 31, 2024. The petitioner argued that the SCN was based on material obtained during a search, specifically data extracted from electronic devices, without adhering to the procedure outlined in Section 145 of the Central Goods and Services Tax Act, 2017. The petitioner emphasized the necessity of a certificate under Section 145(2) of the Act, which identifies documents intended to be used in proceedings.

The court, comprising Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Dharmesh Sharma, held that the petitioner could argue the inadmissibility of the evidence during the proceedings. Consequently, the court found no reason to entertain or halt the SCN proceedings. The writ petition was dismissed, with all rights and contentions of the petitioner remaining open.