https://www.taxtmi.com/caselaws?id=364436 A person subjected to search and seizure under the CGST Act may be supplied copies of seized physical documents at his own expense where he declares on affidavit that no other records are available and the Department has no sufficient basis to refuse disclosure. The refusal to give such copies was not justified on those facts. Electronic storage media stood on a different footing: a pen drive containing data already stored in the person's own system did not have to be disclosed in the same manner. The petitioner was therefore entitled to copies of the seized documents, but not to the contents of the pen drive. en-us Thu, 12 Jul 2018 00:00:00 +0530 Wed, 26 Feb 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364436 A person subjected to search and seizure under the CGST Act may be supplied copies of seized physical documents at his own expense where he declares on affidavit that no other records are available and the Department has no sufficient basis to refuse disclosure. The refusal to give such copies was not justified on those facts. Electronic storage media stood on a different footing: a pen drive containing data already stored in the person's own system did not have to be disclosed in the same manner. The petitioner was therefore entitled to copies of the seized documents, but not to the contents of the pen drive. Case-Laws GST Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364436