TMI Blog2020 (7) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J. The appellant/petitioner has filed the present appeal being aggrieved by and dissatisfied with the order dated 18th June, 2020 passed in W.P. No. 5476(W) of 2020 (J.S.Pigments Private Ltd. vs- The State of West Bengal Ors.). Mr. Dugar, learned advocate appearing for the appellant/petitioner submits that unless the appellant/petitioner is allowed to make copies of the seized documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that appellant/petitioner already approached before the authority vide letter dated 16th June, 2020 as well as letter dated 20th February, 2020 for supplying the certified copy of the seized documents. Unfortunately, till date no step has been taken by the authority to supply the same to the petitioner. Therefore , it is reiterated by Mr. Dugar that unless the appellant/petitioner is allowed to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for allowing the petitioner to make copies of those documents which as per law is not sustainable. Considering the submission as advanced by the learned advocates appearing for the parties and after perusing the records, we find 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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