https://www.taxtmi.com/caselaws?id=397661 Where seized documents are proposed to be relied upon in a GST notice or other proceeding, the person from whom they were taken must be given copies before further action is taken, and documents not so relied upon should be returned after the investigation stage. The Court also declined to interfere with the investigating authority's administrative choice of venue, holding that the selection of place and manner of investigation lies within investigative discretion and does not ordinarily warrant interference under Article 226. The writ petitions therefore succeeded only to the extent of access to relied-upon seized documents, while the request to transfer the investigation was rejected. en-us Mon, 24 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397661 Where seized documents are proposed to be relied upon in a GST notice or other proceeding, the person from whom they were taken must be given copies before further action is taken, and documents not so relied upon should be returned after the investigation stage. The Court also declined to interfere with the investigating authority's administrative choice of venue, holding that the selection of place and manner of investigation lies within investigative discretion and does not ordinarily warrant interference under Article 226. The writ petitions therefore succeeded only to the extent of access to relied-upon seized documents, while the request to transfer the investigation was rejected. Case-Laws GST Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397661