Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]
The court set aside the assessment order and remanded the matter to the Assessing Officer for a fresh assessment on condition that petitioner submits its reply with 15 days.
![Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/2111745-uttarakhand-hc-directs-gst-anti-evasion-taxscan.webp "Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]")
The Uttarakhand High Court has directed the GST ( Goods and Services Tax ) Anti-Evasion Cell to furnish documents to a taxpayer who claimed that no Show Cause Notice (SCN) or Relied Upon Documents (RUDs) had been served prior to the initiation of proceedings. The petitioner, Ujjwal Shram Sanvida Sahkari Limited, approached the Court seeking relief after contending that...
The Uttarakhand High Court has directed the GST ( Goods and Services Tax ) Anti-Evasion Cell to furnish documents to a taxpayer who claimed that no Show Cause Notice (SCN) or Relied Upon Documents (RUDs) had been served prior to the initiation of proceedings.
The petitioner, Ujjwal Shram Sanvida Sahkari Limited, approached the Court seeking relief after contending that despite proceedings being initiated by GST authorities, they were never provided with the SCN or the documents forming the basis of the allegations.
During the hearing, counsel for the Anti-Evasion authorities submitted that all original documents other than the relied-upon documents would be handed over to the petitioner, and stated that the relied-upon documents had already been annexed to the SCN.
The petitioner disputed this, asserting that no SCN had ever been served.
The Court noting the factual differences between the department and the petitioner, held that if no SCN was indeed issued, the concerned officer must furnish certified copies of all relied-upon documents along with a certification that the originals are in the authority’s possession.
Additionally, the bench directed the petitioner to appear before the Assistant Commissioner, Anti-Evasion Cell, Central Tax Commissionerate, Dehradun, on 12 December 2025 at 10:30 a.m., where the documents must be provided as recorded.
The petitioner also informed the Court that State GST authorities had already issued a show cause notice and initiated recovery proceedings. The State’s counsel acknowledged that the petitioner was unable to file an effective reply due to the non-availability of documents.
After hearing the submission of the petitioner, Chief Justice G. Narendar and Subhash Upadhyay set aside the assessment order and remanded the matter to the Assessing Officer for a fresh assessment.
This was made conditional upon the petitioner submitting a reply within 15 days from the date of receiving the documents. If there is any failing, the court reminded that the earlier assessment order would automatically stand restored and the present order revoked. With these directions, the Court disposed of the petition.Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
