ELORA TOBACCO COMPANY LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) With Consent of the parties, heard finally at motion stage. The present writ petition has been filed by the petitioner seeking following reliefs :-

(2.) Learned Counsel for the petitioner has submitted that Respondent No. 2 issued show cause notices bearing No. 25/DGGI/ RUI/ADD/GST/ 2022-2023 dtd. 8/6/2022 and 50/DGGI/ RUI/ADG/C.Ex./ 2022-2023 dtd. 3/8/2022 to petitioner respectively whereby a total demand of GST and Cess Rs.19,462,273,010.00 (Rupees Nineteen Hundred Forty-Six Crores Twenty-Two Lakhs Seventy Three Thousand and Ten Only) comprising of CGST of Rs.75,82,19,416.00, SGST of Rs.75,82,19,416.00 and Cess of Rs.1794,58,34,178.00 has been issued against the Petitioner Company and other persons under the false pretext of clandestine supply of filter cigarettes by the Petitioner Company without cover of invoices and tax payments for the period from 1/7/2017 to 10/6/2020. In order to enable the petitioner to file reply and contest the said show cause notices dtd. 8/6/2022 and 3/8/2022 in adjudication proceedings, the petitioner needs certified copies of relied documents in the said show cause notices and original copy of non-relied documents and hence, the petitioner wrote letters dtd. 20/7/2022, 8/8/2022, 20/11/2023, 18/3/2024 and 3/4/2024 seeking original copy of non-relied documents from the petitioner but the same have not been provided to the petitioner till date whereas next date of personal hearing has been fixed on 29/5/2024 for filing reply but petitioner has been disabled in filing the reply in absence of certified copy of relied documents and original copy of non-relied documents. It has been argued by learned counsel for the petitioner that it was the duty of the Respondents to release the non-relied upon documents within a period of 30 (thirty) days from the issuance of the show cause notice in light Sec. 67 (3) of the CGST Act and Rule 27 of the Central Excise Rules 2017 but the Respondent have failed to provide the original copy of the non-relied documents till date. In support of the said submission, counsel for the petitioner has relied upon judgment of this court in Methodex Systems Ltd. Vs Union of India (2000) 01 MP CK 0061.

(3.) Learned Counsel for the petitioner has further submitted that the petitioner has the right to cross examine witnesses whose evidence has been relied upon in the show cause notices dtd. 8/6/2022 and 3/8/2022 during adjudication proceedings, upon release/provision of the original copy of documents seized by the Respondent from the premises of the Petitioner during various searches conducted and not relied upon in the show cause notices dtd. 8/6/2022 and 3/8/2022. Hence it is submitted that Respondent be directed to permit the petitioner to cross examine witnesses whose evidence has been relied upon in the show cause notices. In support of the said submission, counsel for the petitioner has relied upon judgment of Hon'ble Apex Court in Andaman Timber Industries Vs Commissioner of Central Excise 2016(15) SCC 785 and Gujrat High Court in Rajputana Stainless Ltd. Vs Union of India (2023) 23 GSTR-OL 583.