2019 (8) TMI 940

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.... Kumar, learned counsel on record for writ petitioner and Mr.V.Sundareeswaran, Senior Panel Counsel (GST), who accepts notice on behalf of the lone respondent are before this Court. 2. With consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of. 3. It is the case of writ petitioner that business premises and residence of the writ petition....

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....ant writ petition, learned counsel for writ petitioner, at the hearing adverting to a request letter dated 02.07.2019 from the writ petitioner to the respondent (asking for aforesaid copies) abridged his prayer and submitted that it will suffice if the respondent is directed to dispose of his request within a specified time frame. This request letter dated 02.07.2019 from the writ petitioner has b....

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....ch read as follows: '67. Power of inspection, search and seizure.- (1)..... (2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for o....

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....e person from whose custody and documents are seized under sub-section (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation.' 9.....