Seized Data Must Be Shared If Relied Upon, Calcutta HC Clarifies in GST Case

Jalpaiguri Woodcraft & Anr. Vs State of West Bengal & Ors. (Calcutta High Court) In Jalpaiguri Woodcraft & Anr. vs State of West Bengal & Ors., the Calcutta High Court considered a writ petition challenging a show cause notice issued under Section 74(1) of the CGST/WBGST Act, 2017. The notice arose from search and seizure proceedings conducted under Section 67 of the Act. The petitioners argued that although Section 67(5) entitles them to obtain copies or extracts of seized documents, they were only provided with a seizure memo and not the underlying records. Since the show cau...