Court Upholds Authority's Discretion to Deny Document Copies u/s 67(5) CGST Act, Aligns with Natural Justice Principles.

Principles of Natural Justice - denial of supply of copies/extracts of the seized documents - Once it is held that discretion available to the competent authority u/S. 67(5) of the CGST Act had been reasonably exercised while refusing to accede to the request for supply of copies/extracts of seized documents, it cannot be said that the competent authority has travelled beyond it's jurisdictional purviews prescribed by law - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X