Post by CA Shaifaly Girdharwal
PAN India GST Litigation | Adjudication | First appeal | GSTAT| Writs Branches located at Delhi, Faridabad , Ahmedabad, Surat, Vadodara, Mumbai , Pune, Nashik, Gurgaon and associates at more than 50 cities
In a significant judgment for GST litigation, the Gujarat High Court has held that where the Department relies upon documents and witness statements during investigation, such Relied Upon Documents (RUDs) must be supplied to the taxpayer along with the Show Cause Notice. Failure to provide the very documents forming the basis of the allegations deprives the taxpayer of an effective opportunity to defend itself and strikes at the root of the principles of natural justice. Case: Singhvi Tradelink LLP & Anr. v. State of Gujarat & Anr. Citation: 2026:GUJHC:16945-DB | R/SCA No. 2392 of 2026 Date: 05.03.2026
