2021 (7) TMI 639

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....d Shri Rahul Sethi, learned counsel for the petitioner. Shri Prasanna Prasad, learned counsel for the respondents. With the consent, heard finally. In this petition filed under article 226 of the Constitution of India, the petitioner has prayed for following relief:- "1) To direct the respondents to release the seized books and records necessary for running the factor of the peti....

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....to release the seized books and record necessary for running the factory of the petitioner. 5. The response of learned counsel for the respondents is that as per section 67(5) of the Central Goods and Services Tax Act, 2017 (hereinafter referred as Act of 2017), if the petitioner prefers appropriate application for obtaining copies of necessary records and books, the same shall be provided to t....