Copy of GST documents seized can be denied to Assessee if it may adversely affect investigation

Agarwal Oil Mill Vs. State of Madhya Pradesh (Madhya Pradesh High Court)

The issue under consideration is whether supply of copies of documents which is not seized by the department in search is allowed to produced as evidence for reduction of tax liability?

High Court states that from order sheets as detailed and explained above, ever since conduction of search till passing of the impugned order, it is evident that due and sufficient opportunity was afforded to petitioner

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