Court Upholds Authority's Discretion to Deny Document Copies u/s 67(5) CGST Act, Aligns with Natural Justice Principles.

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....Principles of Natural Justice - denial of supply of copies/extracts of the seized documents - Once it is held that discretion available to the competent authority u/S. 67(5) of the CGST Act had been reasonably exercised while refusing to accede to the request for supply of copies/extracts of seized documents, it cannot be said that the competent authority has travelled beyond it's jurisdictional purviews prescribed by law - HC....