2019 (8) TMI 940 - HC - GST

Court orders respondent to respond to petitioner's document request under Central Goods and Services Tax Act

Nitesh Jain Mangal Chand Versus The Senior Intelligence Officer

The Court directed the respondent to respond to the writ petitioner's request for copies of seized documents in accordance with the Central Goods and ... Direction to provide the copies sought for - petitioner sought for a copy of the statement recorded from the petitioner and also made a request to provide copies of the documents that were seized from the premises of the petitioner - HELD THAT:- This Court finds that there is a provision regarding copies of documents seized and this is contained in sub-Section (5) of Section 67 of the CGST Act 2017 - this Court is of the view that it will be appropriate to direct the respondent to dispose of/respond to writ petitioner's request letter dated 02.07.2019, on its own merits and in accordance with law within a fortnight from the date of receipt of a copy of this order. Petition allowed. Issues:1. Seizure of documents during a search by the respondent.2. Request for copies of seized documents by the writ petitioner.3. Compliance with the provisions of the Central Goods and Services Tax Act, 2017 regarding the entitlement to copies of seized documents.4. Disposal of the writ petitioner's request letter by the respondent within a specified time frame.Seizure of Documents:The judgment narrates that the business premises and residence of the writ petitioner were searched by the respondent, leading to the seizure of various documents and electronic devices. The writ petitioner was also taken into custody during the search. Subsequently, the writ petitioner requested copies of the seized documents and the statement recorded from him during the search. The respondent was alleged to have not provided the copies sought for, prompting the filing of the writ petition seeking a mandamus to compel the respondent to provide the requested copies.Request for Copies:The writ petitioner, through a request letter dated 02.07.2019, asked the respondent for the copies of the documents seized during the search. During the hearing, the counsel for the writ petitioner modified the prayer, suggesting that directing the respondent to dispose of the request within a specified time frame would suffice. The respondent, represented by the Revenue counsel, indicated that the decision on providing the copies would depend on the nature of the documents and the ongoing investigation.Compliance with CGST Act:The judgment references Section 67(5) of the Central Goods and Services Tax Act, 2017, which entitles the person from whose custody documents are seized to make copies or take extracts in the presence of an authorized officer, unless such action is deemed prejudicial to the investigation. The Court highlighted the provision and directed the respondent to respond to the writ petitioner's request letter in accordance with the law within a fortnight from the receipt of the order copy.Disposal of Request Letter:In light of the proceedings, the Court directed the respondent to address the writ petitioner's request letter dated 02.07.2019 within a specific timeframe. The judgment clarified that all other contentions raised by the writ petitioner were left open for future consideration, and no opinion was expressed on those matters. The writ petition was disposed of with the specified directions, and no costs were awarded.This detailed analysis of the judgment covers the issues related to the seizure of documents, the request for copies of seized documents, compliance with the CGST Act, and the disposal of the writ petitioner's request letter within a specified time frame.