Copies of documents


My client is a dealer registered under MVAT Act, 2002 and Goods & Services Tax Act, 2017.

He requires certified copy of entire file of assessment, recovery proceeding and prosecution proceeding including proceeding sheet.

But the authority is of the opinion that certified copy of proceeding sheet cannot be issued as the same is confidential.

In the circumstances, I may be enlightened as to whether certified copy of proceeding sheet is confidential and if not then under what provisions of law, it can be issued ?

In past, I read somewhere in one of the seminar book that the same can be issued under 
Civil Procedure Code read with relevant Taxation Law.

Kindly enlighten me as to whether the same can be issued or not along with provisions of law and case laws, if any.

Early reply is awaited in the matter.


Proceeding sheet cannot be said to be confidential. It is signed by dealer also. It is maintained as regular document in assessment file. In fact issues of hearing are covered by proceeding sheet and dealer is entitled to take its copy to know the issues raised. It is within Common Law.

Reference can be made to Rule 73 of Maharashtra Value Added Tax Rules, 2005 wherein fees for obtaining documents are mentioned. Documents will include proceeding sheets also. Therefore, the said sheets can be obtained by paying applicable fees.

You can also ask the same under Right to Information Act.

Cancellation vis-à-vis filing of returns


I am Insurance & Mutual Fund agent. I have migrated my service tax registration into GST. However as my PAN India turnover is below ₹ 20 Lakhs, I have applied on 16-4-2018 for cancellation w.e.f. 1-4-2018. However two days back I have received a SMS from department asking me to file GSTR – 3B for April, 2018. As I have already applied for cancellation w.e.f. 1-4-2018, still I have to file GSTR – 3B for April 2018? Kindly note that my cancellation application is not yet processed by department as it is showing pending for processing on website. Whether this could be the reason for department to ask me to file GSTR – 3B for April, 2018? If so, how long I should keep on filing returns?


Once the application for cancellation of registration is filed it is to be held as effective from the given date i.e. in your case from 1-4-2018, till it is disposed of. If the application is accepted then there will not be any requirement of filing returns from 1-4-2018 itself and your not filing returns from 1-4-2018 will be as per law. If at the application is rejected then returns will be required to be filed.

Under above circumstances, at present there is no need to file returns from 1-4-2018. It appears that the SMS has come since the number is still live on the system. You can write to your jurisdictional officer to note the fact of filing of application because of which the returns are not filed. Thus any consequences for non-filing of returns can be avoided.

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