https://www.taxtmi.com/caselaws?id=779798 HC held that under Section 67 of the CGST Act the GST authorities lawfully seized electronic devices and records but must return documents not relied upon within 30 days and cannot deny copies to the petitioner except where providing them is shown in writing to prejudice the investigation. Finding that data had been downloaded and partly cloned, the court directed the proprietor to appear before the GST Department so that, in the presence of an Authorised Officer, copies of the entire set of documents and data be provided. Petition disposed. en-us Mon, 06 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779798 HC held that under Section 67 of the CGST Act the GST authorities lawfully seized electronic devices and records but must return documents not relied upon within 30 days and cannot deny copies to the petitioner except where providing them is shown in writing to prejudice the investigation. Finding that data had been downloaded and partly cloned, the court directed the proprietor to appear before the GST Department so that, in the presence of an Authorised Officer, copies of the entire set of documents and data be provided. Petition disposed. Case-Laws GST Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779798