NAVRANG ROADLINES PVT. LTD. VERSUS UNION OF INDIA

Permission to make copies of documents seized – subsection (5) of section 67 of the CGST Act, 2017 – HELD THAT:- Issue Notice, returnable on 3rd October 2019. – In the meanwhile, the respondents are directed to furnish the copies of the relevant documents to the petitioner as envisaged under sub-section (5) of section 67 of the CGST Act, on or before 28th September 2019.

No.- R/SPECIAL CIVIL APPLICATION NO. 16348 of 2019

Dated.- September 25, 2019

MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ.

For The Petitioner (s) : Mr ADITYA R GUNDECHA (8869)

For The Petitioner (s) : MR NARENDRA L JAIN (5647)

ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Mr. Narendra L. Jain, learned advocate for the petitioner has invited the attention of the court to the provisions of subsection (5) of section 67 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST ACT’) to submit that the statute permits a person from whose custody any documents are seized to make copies thereof unless, in the opinion of the proper officer, the same would prejudicially affect the investigation. It was submitted that despite repeated requests of the petitioner to provide a copy of the data that is lying with the respondents, they have not been acceded to such requests and that, in the meanwhile, the statutory period for filing the income tax return is likely to be over.

2. In view of the above, issue Notice, returnable on 3rd October 2019. In the meanwhile, the respondents are directed to furnish the copies of the relevant documents to the petitioner as envisaged under sub-section (5) of section 67 of the CGST Act, on or before 28th September 2019.

2.1 Direct service is permitted today.

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