Calcutta HC Directs GST Authorities to Permit Examination & Photocopying of Seized Documents

J. S. Pigments Private Limited & Anr. Vs Commissioner of CGST & Central Tax (Calcutta High Court) In the case of J.S. Pigments Pvt. Ltd. & Anr. vs. Commissioner of CGST & Central Tax, the Calcutta High Court addressed a dispute involving seized documents and the issuance of a GST-related show cause notice. The appellants sought to quash the show cause notice dated September 4, 2017, and the subsequent order issued on January 28, 2022. Additionally, they requested the return of documents seized during a search operation in 2017, arguing that retaining documents not relied upon i...