Facts of the Case:

In this case, the petitioner challenged an adjudication order passed by the GST authorities before the Gujarat High Court. It was submitted on behalf of the department that certain documents relied upon during the investigation were supplied to the petitioners subsequently during the course of inquiry and not along with the show cause notice. The Revenue also fairly conceded that the explanation given regarding denial of cross-examination did not fully align with the settled legal position and that an opportunity to cross-examine the witnesses ought to have been granted when such request was made.

The petitioners contended that the department had relied on certain documents and witness statements without supplying the documents along with the show cause notice and without granting them the opportunity to cross-examine the witnesses whose statements were relied upon in the proceedings.

Issue:

Whether the adjudication order passed by the GST authorities could be sustained when the relied upon documents were not supplied along with the show cause notice and the petitioners were denied the opportunity to cross-examine witnesses whose statements were relied upon by the department.

Held That:

The Court observed that when documents relied upon during investigation are not supplied along with the show cause notice, the taxpayer is deprived of a fair opportunity to defend the case. Similarly, refusal to grant cross-examination of witnesses whose statements are relied upon in adjudication proceedings violates the fundamental requirement of fair hearing. 

On these two grounds alone, the Court set aside the impugned order and remanded the matter to the adjudicating authority for fresh inquiry from the stage of issuance of the show cause notice. The Court directed the authorities to supply all Relied Upon Documents (RUDs) to the petitioners along with a list of such documents and to grant an opportunity for cross-examination of witnesses if requested by the petitioners.

The High Court held that both actions of the department amounted to violation of the principles of natural justice.

Case Name: Singhvi Trandelink LLP & Anr. Versus State of Gujarat & Anr. dated 05.03.2026