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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refusal to supply documents seized - A mere statement that it ...

GST

August 27, 2019

Refusal to supply documents seized - A mere statement that it will prejudicially affect the investigation would be only chanting the language of the section, there must be cogent reasons to withhold giving of copies and the said person need not give justification why he needs the copies of the documents seized - If the right to get copies of the documents and the power of the authorities to refuse the same has to be balanced - refusal unjustified

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