2018 (7) TMI 1744

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....L, KUM.MEKHALA M.BENNY, SRI. ASISH MOHAN AND SRI. G. KRISHNAKUMAR (MALLYA) FOR THE RESPONDENT(S) : SRI. SHAMSUDHEEN V. K. JUDGMENT In the petitioner's premises, the Sales Tax Department conducted search and seizure, under Rule 137 of the Kerala Goods and Services Tax Rules, 2017 (the Rules). It seized many documents, besides a pen drive. The Department, it seems, copied on to the pen ....

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.... these transactions must have, in the first place, been reflected in the ledgers maintained by the petitioner. Unless the petitioner produces those ledgers, the Department cannot part with the seized documents. 5. To elaborate, the Department apprehends that once it hands over the copies of the seized documents, the petitioner will fabricate records as if they had existed from the beginning. So....