The Gujarat High Court held that grievances regarding non-supply of relied upon documents (RUDs) under GST Rule 138B must be challenged before the Appellate Authority, not via writ petition.
No Violation of GST Rule 138B: Gujarat HC Directs Remedial Path
The Gujarat High Court has ruled that the failure to supply Relied Upon Documents (RUDs) during GST assessment proceedings, while potentially prejudicial, does not constitute a violation of Rule 138B per se. Instead, the proper remedy lies within the appellate framework provided under the law.
The court observed that assessment officers are mandated under Rule 138B to furnish copies of documents relied upon to the taxpayer. However, if such documents are not supplied, the aggrieved party must raise the issue during appellate proceedings rather than approaching the High Court through a writ petition. The court emphasized the existence of an efficacious alternate remedy under Section 107 of the CGST Act.
The statutory mechanism under the appellate hierarchy is sufficient to address procedural grievances including non-supply of RUDs.
This decision reinforces the principle of exhaustion of statutory remedies in GST disputes. Practitioners should ensure that objections to non-supply of RUDs are formally raised at the appellate stage to preserve the issue for further challenge, if necessary.
