https://www.taxtmi.com/caselaws?id=162626 Documents produced in response to a production notice under section 28(1) of the Kerala General Sales Tax Act cannot be retained indefinitely merely because no express return period is stated; the authority must return the originals within a reasonable time, though certified copies may be kept if needed. The search-and-seizure time limits in rule 34(9) do not apply to this production-notice context. Proceedings proposed under section 45A should not be finalised until the documents are returned and the dealer has had an opportunity to file objections, as procedural fairness requires access to the records before the defence is completed. en-us Fri, 17 Nov 2006 00:00:00 +0530 Tue, 11 Mar 2014 17:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162626 Documents produced in response to a production notice under section 28(1) of the Kerala General Sales Tax Act cannot be retained indefinitely merely because no express return period is stated; the authority must return the originals within a reasonable time, though certified copies may be kept if needed. The search-and-seizure time limits in rule 34(9) do not apply to this production-notice context. Proceedings proposed under section 45A should not be finalised until the documents are returned and the dealer has had an opportunity to file objections, as procedural fairness requires access to the records before the defence is completed. Case-Laws VAT and Sales Tax Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162626