9911796707
TMI Blog2025 (1) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... gation Branch (SIB) report, which formed the basis of the SCN u/s 74 of the Goods and Services Tax Act, 2017 - HELD THAT:- Once the foundation of the show cause notice has been the SIB report, it was but incumbent on the respondents to supply a copy thereof so as to enable the petitioner to respond to the findings arrived at by the same SIB and/ or point out the discrepancy in the said report. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afresh - Petition allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... was well aware of the issues before the SIB and, therefore, there was no necessity to supply copy of the SIB report and consequently, after dealing with the issues as raised, passed the order as noticed hereinbefore. 4. Learned counsel for the petitioner made vehement submissions that once the SIB report was demanded by the petitioner, which is clearly reflected from the reply to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by counsel for the parties and have perused the material available on record. 7. A bare perusal of the record indicates that the foundation of issuance of the show cause notice was the SIB report, wherein at numerous places, reference to the survey conducted by the SIB and the conclusions arrived at by it have been indicated. It is not in dispute that on receipt of the show cause notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice i.e. without supplying the foundational document before passing of the order impugned. 9. Consequently, the petition is allowed. The order dated 05.11.2024 (Annexure-4 to the petition) is quashed and set aside. 10. The matter is remanded back to the authority, who would supply copy of the SIB report to the petitioner, afford opportunity to respond to the show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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