TMI Blog2020 (9) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments sought by the Revenue, there was no explanation. This obviously gives an impression that the remaining relevant documents which could not be seized during search are still in possession of petitioner and therefore supply of copies or extracts of the seized documents to petitioner can enable the petitioner to carry out interpolations for reducing or depressing tax liability and with corresponding loss to the Revenue. The formation of this opinion is founded upon reasonable apprehension in the mind of the competent authority that supply of copies/extracts of seized documents can lead to adversely affecting the investigation. Once it is held that discretion available to the competent authority u/S. 67(5) of the CGST Act had been rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o petitioner against the impugned order (P/1) but since all the impugned orders have been passed in flagrant violation of principles of natural justice in as much as denial of supply of copies/extracts of the seized documents, the petitioners have invoked writ jurisdiction of this court u/Art. 226 of the Constitution. It is submitted that denial of copies of seized documents/their extracts amounts to denial of reasonable opportunity to defend as statutorily provided in Sec. 67(5) of the Central Goods and Services Tax Act, 2017 (for brevity CGST Act). 3.1 Bare facts disclose that at the premises of petitioner-firm which is engaged in the trading of food grains and sugar, a search was conducted on 29/5/2019 by officers of the official resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cash books were not seized and therefore demand has been made from the proprietor to produce the same but the proprietor has not yet produced despite grant of sufficient opportunity. The order sheet further reveals that proprietor disclosed that account books are maintained in the computer. In this scenario, the competent authority while recording order sheet dated 27/7/2020 found that intention on the part of petitioner-proprietor while seeking copies/extracts of the documents seized is to cause interpolations in the account books maintained in his computer. Accordingly, the competent authority exercising it's discretion available u/Sec. 67 of the CGST Act denied the prayer for grant of copies of the seized books. Finally, the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of above factual matrix relying upon Division Bench decision of Bombay High Court in W.P.8075/19 (High Ground Enterprises Ltd. Vs. Union of India another) 14/8/2019, Kerala High court decision dated 17/12/2019 in WP(C) 34457/19 (M/s Mozart Global Furniture Vs. The State Tax Officer and another) (cumulatively filed as P/11), the Apex Court decisions in M/s Filterco vs. Commissioner of Sales Tex Madhya Pradesh (AIR 1986 SC 626) and M.G.Abrol, Addl. Collector of Customs Bombay Vs. M/s. Shantilal Chhotelal and Co. (AIR 1966 SC 197) contends that sec. 67 of the CGST Act as reproduced in para 6.4 of WP 12679/20 obliges the competent authority to supply copies/extracts of the documents seized during search operation and the only exception carve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of this opinion is founded upon reasonable apprehension in the mind of the competent authority that supply of copies/extracts of seized documents can lead to adversely affecting the investigation. 4.2 The discretion available to the competent authority u/S 67(5) of the CGST Act while withholding supply of copies/extracts of documents seized appears to be judiciously exercised by the competent authority for reasons which prima facie appear to be cogent and convincing. 4.3 Once it is held that discretion available to the competent authority u/S. 67(5) of the CGST Act had been reasonably exercised while refusing to accede to the request for supply of copies/extracts of seized documents, it cannot be said that the competent authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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