2018 (7) TMI 1744

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..... Department apprehends that once it hands over the copies of the seized documents, the petitioner will fabricate records as if they had existed from the beginning - Held that:- The Department's apprehension seems well placed. But the petitioner went on record declaring that it had no other records to produce, except those that had been seized - Because of that declaration that the petitioner has n .....

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..... ms, copied on to the pen drive certain electronic records available in the petitioner's computer system. 2. Later, the petitioner applied under Section 67(5) of the Central Goods and Services Tax Act, requesting the authority to provide copies of the documents seized. The Department refused. Aggrieved, the petitioner filed this Writ Petition. 3. The petitioner's counsel submitted tha .....

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..... ed from the beginning. So the Department refused to provide copies of the documents seized. About the pen drive, the Government Pleader contends that it only contains copies of the documents available in the petitioner's system. 6. Indeed, the Department's apprehension seems well placed. But the petitioner went on record declaring that it had no other records to produce, except those th .....

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