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2019 (6) TMI 117 - HC - GSTReturn of records seized at the time of inspection - HELD THAT:- The petitioner through Exts. P11 and P12 requested the 2nd respondent to examine the seized records including the CD in the presence of the Authorized Representative of the petitioner. The reason for making a request for verification of record in the presence of Authorized Representative of petitioner is that, the petitioner would have opportunity to explain the omissions or commissions if any otherwise erroneously noticed by the 2nd respondent without further enquiry in this behalf - Government Pleader does not oppose the prayer for verification of record in the presence of Authorized Representative of petitioner. The 2nd respondent considers the request of the petitioner made through Exts. P11 and P12, intimates a particular day and time to the petitioner for undertaking the verification of record in the presence of Authorized Representative of petitioner-Company - Petition disposed off.
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