Libertatem Magazine

Calcutta High Court Grants Permission to Appellant to Make Copies of Seized Documents

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Calcutta High Court holds that the claimant can make a copy of the seized documentsunder GST laws. The present case is under section 67(5) of the GST act. The appellant has claimed to have made numerous requests for the procedure. However the respondent did not reply regarding the same.

Facts of the Case

The appellant requests authorisation to make copies of the seized documents. The
request is because without the documents he cannot appear for the case. The appellant
pointed out that there were numerous notices sent to the respondent on this regard, but it
was in vain. He approached the authorities, who gave an order on the 18th of June 2020.
However unsatisfied with the order, he made the present appeal before the division
bench.

Petitioner’s Contentions

The Counsel for the petitioner directed the Court’s attention to section 67(5) of the
Goods and Services Act. The section allows the petitioner to make copies of the
documents seized. Further contentions are that the petitioner approached the
respondents. The notice on 16th June 2020 asked permission for getting copies of the
documents. But they did not receive any reply for the notice sent.

Respondent’s Contentions

The counsel stated that they were approached for making copies of the documents.
Though the law permits them to do so, the petitioners did not take any action about the
matter. Hence requested the petition to be dismissed.

Decision of the Court

On examining the arguments presented before the Court, the division bench ruled in
favour the petitioners. The law is clear as to the requirements posed under Section 67(5).
By the virtue of the section the petitioner is allowed to take copies of the documents
which are seized.


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