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2018 (7) TMI 1744 - KERALA HIGH COURTReturn of seized documents to petitioner - search and seizure under GST - case of petitioner is that unless the Department provides copies of all the documents seized, the petitioner cannot proceed any more in the inquiry - the 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 no other records to be produced, the department may give copies of the documents to the petitioner at the petitioner’s expense, except the contents of the pen drive, for the pen drive contains what the petitioner's system has stored - petition disposed off.
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