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TMI Blog2023 (12) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 2837 of 2023 (Filing No. ) - - - GST - Validity of show cause cum demand notices issued under Section 74 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The Respondents are duty-bound to comply with the requirement of Section 67 (5). This Section provides that the person from whose custody any documents are seized shall be entitled to make copies thereof or take extracts there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mr. K. Kavlekar, Advocates. For the Respondent No. 1 : Mr Raviraj Chodankar, Central Government Standing Counsel (Through V.C.) For the Respondent Nos. 2, 3 and 4 : Ms Priyanka Kamat, Standing Counsel. ORAL JUDGMENT (PER M. S. SONAK, J) 1. Heard Mr Agni who appears along with Mr. S. Kane and Mr. K. Kavlekar for the Petitioners in both these petitions. Mr. R. Chodankar, learned Central Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices may be treated as show cause notices. Further, on instructions she states that upon receipt of the response from the Petitioners, necessary adjudication would be held and final orders would be passed. Again on instructions she states that until adjudication is complete and final orders are made no coercive steps will be taken to enforce the demand contained in the impugned notices. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the documents nor their copies have been supplied to the Petitioners. 8. Mr Agni refers to Section 67 (5) of the said Act which reads as follows: 67 (5). The person from whose custody any documents are seized under sub-section (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorised officer at such place and time as such officer may indicate in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Section 67 (5) of the said Act. This is because there is prima facie merit in Mr Agni's contention that they should have access to such documents for filing an effective reply/ response to the impugned notices which are now to be treated as show cause notices. 11. The rule in both the petitions is disposed of with the above directions and observations. 12. There shall be no order for c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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