M/S. Bengal Cold Rollers Private Limited vs. The Assistant Commissioner (St)

On an earlier date, when the matter was taken up, learned Special Government Pleader for State Tax was allowed time to obtain instructions on the question of scanned copies of certain documents, which were seized during investigation and which form part of inventory or l)arrchnama apart from other files, rvhiclr rrave already been handed over. The Panchnama, on which both the parties rely, is at page Nos.l l5 and I 16 of the writ Petition. Relevant portion of the panlhnama is extracted hereunder: BOX FILES it Purchase Bill File Entry No. I to 97 2023-24 2 BillFile Bill No. I to 338 2023-24 3 Billfile Bill No.339 to 489 2023-24 4 Purchase Bill File Entry I ro 405 2022-23 5 Sales Bill File Bill No.l to J28 2022-23 6 Sales Bill File Bill No.329 to 608 2022-23 7 8- Purchases Stores 2022-23 Purchase Bill File Entry No. I to 3 t9 202t-22 9 Sales Bill File Bill No.l to 2t0 202t-22 t0 Sales Bill File Bill No.2 I I to 444 2021-22 II Purchases Stores 2021-22 t2 Purchases Stores 2021-22 I3 Purchase Bill File Entry No.l to 370 202t-22 l4 Purchases Stores 202t-22 l5 Sales Bill Filc Bill No.l to 456 2021-22 t6 Purchase Bill File Entry No.l to 2l I 2019-20 l7 Sales Bill File Bill No.l to 240 2019-20 l8 Sales Bill File Bill No.24l to 524 2019-20 t9 Purchases Stroes 2019-20 20 Purchase Bill File Entry No. I to 286 20r8-t9 2l Sales Bill File Bill No. I to 314 20t8-19 22 Sales Bill File Bill No.315 to 624 20r8-19 23 Purchases Stores 2018-r9 24 Purchases Stores 20r8-19 OFFICE FILES Purchases Stores 20t9-20 2 Axis Bank File 3 Axis Bank File 4 Purchases Stores 2020-2t

I l.l 3 to 27. 09. I 8 20t3-20r8 J SBI Bank Chque lssue Slip I l.l 1.201 lto 3 1.03.22 20ll-2022 Axis [lank Chque Deposit Slip Book l-20 Yes Bank Choue Deoosit Slirr Book l-28 SBI [lank Chque Deposit Slip CPU-l (lntex) Book l-9

Let it be indicated that the petitioner has received copies of the box files from Serial Nos.l to 24 earlier as per its own case also. Its grievance was in relation to the office files from Serial Nos.l to I I except Serial Nos.2, 8 and 9. Petitioner also sought copies of the documents enumerated at internal page No.3 of page No.l16 of the Writ Petition, which is extracted hereinabove.

Yesterday, when the matter was taken up, learned Special Government Pleader for State Tax submitted that the State Tax Department is ready witfr the photocopies and pen drive containing digital copies ol the documents enumerated at page I 15 of the Writ Petition under Office Files Serial Nos.l to I I leaving aside Serial Nos.2, 8 and 9, which the petitioner has already got, and 6 documents enumerated at page No.l l6 of the Writ Petition. He sought time to bring them on record with copies thereof through affidavit. It was also submitted that since the last date of passing of the order in respect of assessment year 2018-19 is 31.12.2025, the petitioner, having filed its reply in respect of the show cause notice for the said assessment year, may be directed to submit a supplementary reply-affidavit within a timeframe upon perusal of documents being supplied to it so that the State Tax Department is able to pass orders within the statutory period of limitation."

The present writ petition raises a grievance that the respondents have failed to furnish the seized documents of the missing files to enable the petitioner to submit a detailed and effective reply for proper and unbiased adjudication after fair opportunity of hearing to the petitioner. In order to support the contention, learned counsel for the petitioner has 4 relied upon paragraph 14 of the counter affidavit filed by the responde,nts in w.[r.No.39343 of 2025 rvhich related to claitn of certain files in respect of adjudication proceedin,es tbr tax period 2018-19' The fact of tlte mat{.er is that the documents seized by the respondents cover the tax periods frorn 2018-19 to 2023-24. The proceedings for the assessmrlnt year 2018-19 have concluded by passing an order in original dated 3(t.12.2025 and that is not the subject matter of challenge in the writ petition preferred by the petitioner. The counter affidavit filed in W.P.No.39343 of 2025 by respondent No.1 therein has, at paragraph 14, in so rrany words stated that the documents at serial Nos. I to 6 of internal page 3 of the panchanama dated 26-12.2025 rvere missing, though the scanned copies of the same were available with the departn,ent irnd have been handed over to the petitioner while disposing of W.P.No.35740 of 2025- 4. -ihe grievance of the petitioner is that in the absence of those missing files, the respondents cannot rely upon them in the adjudication proceeclings for the assessment years 2Ol9-20 to 2023-24, which is the subject matter of the present writ petition' Learned counsel for the petition.er submits that the missing files are relevant for a proper

Learned Special Government Pleader for State Tax states on instructions that those missing files, originals of which are not available with the department, will not be relied upon in the adjudication proceedings for the relevant years, whereas they would be relying upon the remaining file Nos. I to 24,which were handed over to the petitioner before W.P.No.35740 of 2025 was disposed of on 12.12.2025. 6. [n view of the statement rnade on instructions by the learned Special Government Pleader fior State Tax, we are of the view that the grievance of the petitioner relating to adjudication proceedings relying upon certain seized documents, originals of which are missing with the department, has been duly addressed. The adjudication proceedings can go on on the basis of other available materials with the department, of course with due opportunity to the petitioner to furnish its reply and compliance of the opportunity of hearing in terms of the relevant provisions of the Telangana Goods and Services Tax Act,2017. 7. The writ petition is accordingly disposed of. There shall be no order as to costs.