Section 67 of the CGST Act, 2017 —– Search and Seizure – Supply of documents –--The petitioner challenged the SCN dated 12.11.2019 and adjudication order dated 19.02.2021. The petitioner submitted that repeated time request was made for the supply of the digital data collected from the office premises in order to submit an effective reply to the SCN. The respondent counsel submitted that all the digital data which is relied on by the department while issuing the SCN has already been provided to the petitioner. However, if the petitioner still required some specific documents the same would be provided to them after examining the request. The court observed that when any noticee prays for fair trial then there should be effective participation in the entire trial by him also. The petitioner instead of appearing through a legal representative before the adjudicating authority was kept on corresponding for supply for entire data collected by the respondents during the search. No such demand was made by the person from whose possession the data was seized. The SCN was issued on 12.11.2019 and the final order has been passed on 19.02.2021. There are as many as 15 noticee along with the petitioner and most of them participated in the enquiry at the instance of the petitioner alone the entire order cannot be quashed. Even otherwise appellate authority is competent to examine the effect non-supply of non relied upon documents/ data while deciding the appeal.

Held that:-The Hon’ble High Court dismissed the petition with the liberty to approach the appellate authority.