TMI Blog2019 (8) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... te of receipt of a copy of this order. Petition allowed. - W.P.No.23547 of 2019 - - - Dated:- 14-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.P.Jitendra Kumar For the Respondent : Mr.V.Sundareeswaran, Senior Panel Counsel (GST) ORDER Mr.P.Jitendra Kumar, learned counsel on record for writ petitioner and Mr.V.Sundareeswaran, Senior Panel Counsel (GST), who accepts notice on behalf of the lone respondent are before this Court. 2. With consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of. 3. It is the case of writ petitioner that business premises and reside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue counsel, who has accepted notice on behalf of the sole respondent submitted that a decision has to be taken depending on the nature of the documents that have been sought for, in the light of investigation. 8. In the aforesaid backdrop, this Court finds that there is a provision regarding copies of documents seized and this is contained in sub-Section (5) of Section 67 of the 'Central Goods and Services Tax Act, 2017' (hereinafter 'CGST Act' for brevity). This Court deems it appropriate to extract sub-Sections (2) and (5) of Section 67 of CGST Act, which read as follows: ' 67. Power of inspection, search and seizure .- (1)..... (2) Where the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion.' 9. In the light of the narrative thus far, this Court is of the view that it will be appropriate to direct the respondent to dispose of/respond to writ petitioner's request letter dated 02.07.2019, on its own merits and in accordance with law within a fortnight from the date of receipt of a copy of this order. 10. Considering the trajectory of the hearing today, though obvious it is made clear that all other contentions raised by the writ petitioner in the instant writ petition are left open and no opinion or view is expressed by this Court on the same. 11. Writ petition is disposed of with above directions. There shall be no order as to costs. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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