2018 (2) TMI 1623 – ALLAHABAD HIGH COURT – 2018 (9) G. S. T. L. 380 (All.) – Direction to supply certified copy of the SCN dated 17.10.2012 – case of respondent is that the petitioner in ordinary course ought to have already been served with SCN and the order in original dated 17.10.2012 and 06.01.2017, receptively and as such there is no occasion for the petitioner to have applied again for seeking certified copies of the said documents.
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Held that: – Denial of certified copies of the documents cannot be justified specially if the show cause notice and the order in original is in relation to the petitioner itself – the respondent no.2 is directed to supply the certified copies of the SCN dated 17.10.2012 and the order in original dated 06.01.2017 within a week from the date of production of a certified copy of this order before him – petition allowed. – Misc. Bench No. – 31329 of 2017 Dated:- 21-12-2017 – Mr. Devendra Kumar Upadhyaya And Mr. Rajesh Singh Chauhan, JJ. For The Pe
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e and the original order has even been rejected by the respondent no.3 by passing the order dated 27.09.2017. Learned counsel appearing for respondent nos.1,2 and 3 has stated that in fact the petitioner in ordinary course ought to have already been served with show cause notice and the order in original dated 17.10.2012 and 06.01.2017, receptively and as such there is no occasion for the petitioner to have applied again for seeking certified copies of the said documents. He has further stated that application made by the petitioner is nothing but a ploy to overcome the limitation in preferring the appeal which may be filed by the petitioner against the original order dated 06.01.2017. He has further stated that in fact the Adjudicating Authority is the Commissioner, CGST and Central Excise and accordingly application ought to have been made, if at all, by the petitioner to the Commissioner and not to any other authority. We fail to understand the reasons being indicated and the submis
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or the reason that ordinarily the petitioner ought to have made application to the custodian of the said records for providing certified copies thereof, however, even if he had made an application to some other authority, the appropriate course would have been that the said authority ought to have referred the matter to the competent authority for taking decision on the prayer of the petitioner for supply of the certified copy of the documents demanded by it. Accordingly, we direct the respondent no.2 will supply the certified copies of the show cause notice dated 17.10.2012 and the order in original dated 06.01.2017 within a week from the date of production of a certified copy of this order before him. However, we make it clear that supply of certified copies of the aforesaid documents being demanded by the petitioner will be without any prejudice to right of the department of taking any objection which may be available and tenable under law, in case the petitioner chooses to prefer s
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