Denial of Specific Intelligence Report Violates Principles of Natural Justice

In the case of Delta Corp. Ltd. Vs. Union Of India Misc. Civil Application No. 131, 132, 133, 134, 135, 136 Of 2024, Decided On 14-3-2024 Here petitioners sought access to various documents for defense, including investigation reports and inter-departmental communications. But the GST department argued that most relevant information had already been provided, since relevant documents had already been provided to petitioners, there was no justification for additional disclosure of inter-departmental communications and office records/file notings as same was unnecessary and was merely a potential delaying tactics. However, The Hon’ble Bombay High Court Held that “quasi-judicial authority has a duty to disclose the material that has been relied upon at the stage of adjudication. A mere ipse dixit of the authority that it has not relied on certain material would not exempt it from its liability to disclose such material if it is relevant to and has a nexus to the action taken by the authority”