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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Refusal to grant certified copies of the order sheet/note sheet ...

Case Laws     GST

February 2, 2024

Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not justified at this stage of the investigation. - It clarified that the investigation process is not complete upon the issuance of an SCN, and a final decision is reached after the matter goes through all stages of appeals and revisions. - The Court noted that disclosing information from order sheets could reveal the identity of sources and jeopardize ongoing investigations. - Petition dismissed.

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