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2020 (7) TMI 343 - HC - GSTParticipation in the proceedings - permission to make copies of the seized documents - HELD THAT:- There is a provision in law as has been placed by Mr. Dugar that “the person from whose custody documents are seized under subsection (2) shall be entitled to make copies thereof.” - There is no ambiguity or illegality or infirmity in the impugned order. However, we direct the appellant/petitioner to take steps in terms of Section 67 subsection 5 under Chapter XIV of the Central Goods and Services Tax Act, 2017, if he is so advised. If the appellant/petitioner takes steps as per said subsection 5 of Section 67 under Chapter XIV of the Central Goods and Services Tax Act, 2017, then the respondent no. 3 is directed to allow the appellant/petitioner to make copies of the seized documents by 13th July, 2020 subject to compliance of statutory formalities. The appellant /petitioner is directed to give written reply to the show cause notice by 20th July, 2020.
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