2018 (7) TMI 1744 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 815 (Ker.) – Return of seized documents to petitioner – search and seizure under GST – case of petitioner is that unless the Department provides copies of all the documents seized, the petitioner cannot proceed any more in the inquiry – the Department apprehends that once it hands over the copies of the seized documents, the petitioner will fabricate records as if they had existed from the beginning – Held that:- The Department's apprehension seems well placed. But the petitioner went on record declaring that it had no other records to produce, except those that had been seized – Because of that declaration that the petitioner has no other records to be produced, the department
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ive certain electronic records available in the petitioner's computer system. 2. Later, the petitioner applied under Section 67(5) of the Central Goods and Services Tax Act, requesting the authority to provide copies of the documents seized. The Department refused. Aggrieved, the petitioner filed this Writ Petition. 3. The petitioner's counsel submitted that unless the Department provides copies of all the documents seized, the petitioner cannot proceed any more in the inquiry. The petitioner also seems to have filed an affidavit declaring that it has no other records than those seized. 4. In response, the Government Pleader has submitted that, the Department has seized the documents, such as delivery notes, purchase orders, payment
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