Case Law Details
Mr. Anil Dugar Vs Mr. Somnath Ganguli (Calcutta High Court)
Hon’ble Division Bench of Calcutta High Court Allowed the Petitioner to Approach the Authorities to Make Copies of Seized Documents under Section 67(5) of the CGST Act, 2017 and Reply to Show Cause Notice thereafter.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The appellant/petitioner has filed the present appeal being aggrieved by and dissatisfied with the order dated 18th June, 2020 passed in W.P. No. 5476(W) of 2020 (J.S.Pigments Private Ltd. –vs- The State of West Bengal & Ors.).
Mr. Dugar, learned advocate appearing for the appellant/petitioner submits that unless the appellant/petitioner is allowed to make copies of the seized documents by the respondent no. 3,Additional Assistant Director, Directorate General of GST Intelligence, Kolkata Zonal Unit, the appellant/petitioner is not in a position to participate in the proceedings. Reliance was placed by Mr. Dugar on Section 67 under Chapter XIV of Central Goods and Services Tax Act, 2017. Relevant extract of the subsection ‘5’ is quoted below :
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