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Once the show-cause notice is issued to the party concerned, the documents/records, which have not been relied upon, should be returned to the party.

Section 67 of the CGST Act, 2017— Search & Seizure —–The applicant prayed to direct the Respondent to release the documents as mentioned in Form GST INS-02 dated 06.02.2020 after retaining photocopies of the same; to direct the Respondent alternatively to provide photocopies of all the documents. The applicant submitted that the respondent conducted search and seizure at the principal place of business and branch office and seized documents as per Form GST INS-02. It has been more than ten months that such documents are not being returned. Neither photocopies of the same are being provided to them. SCN has also been issued to them. The documents which are demanded do not form part of the SCN. The court observed that once the SCN is issued to the party concerned, the documents/records, which have not been relied upon, should be returned to the party. This is what even is suggested in the master circular dated 19.01.2017 which has been referred. Held that:- The Hon’ble High Court directed the respondent to immediately look into the representation and take an appropriate decision in accordance with law within a period of one week.
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