2019 (9) TMI 1160 - HC - GST

Permission to make copies of documents seized - subsection (5) of section 67 of the CGST Act, 2017 - HELD THAT - Issue Notice , returnable on 3rd October 2019. - In the meanwhile, the respondents are directed to furnish the copies of the relevant documents to the petitioner as envisaged under sub-section (5) of section 67 of the CGST Act, on or before 28th September 2019.

Summary

Issues Involved:
1. Non-furnishing of copies of seized documents under section 67 of the Central Goods and Services Tax Act, 2017.

Analysis:

Issue 1: Non-furnishing of copies of seized documents under section 67 of the Central Goods and Services Tax Act, 2017

The petitioner's advocate highlighted the provisions of subsection (5) of section 67 of the CGST Act, emphasizing the right of a person from whose custody documents are seized to make copies unless it hampers the investigation. The petitioner had requested copies of data held by the respondents but was denied, potentially affecting the filing of income tax returns within the statutory period. The court, acknowledging the petitioner's concerns, issued a Notice returnable on 3rd October 2019. Additionally, the court directed the respondents to provide copies of the relevant documents to the petitioner by 28th September 2019, in compliance with the requirements of sub-section (5) of section 67 of the CGST Act. Direct service was allowed on the same day.

This judgment underscores the importance of adherence to statutory provisions regarding the furnishing of copies of seized documents under the CGST Act. It upholds the rights of individuals to access relevant information crucial for legal compliance and timely actions such as filing tax returns. The court's directive to the respondents to provide the requested copies within a specified timeframe demonstrates the judiciary's commitment to ensuring procedural fairness and protecting the rights of parties involved in legal proceedings.