Search & Seizure — Section 67 of the CGST Act— The petitioner engaged in manufacturing and trading in cable wires. The Respondent searched the premises of the petitioner’s Company regarding availment of false input tax credit based on forged/non existence sale invoices. The petitioner prayed firstly with regard to furnishing of photocopy of seized documents, and secondly, seeking directions restraining respondents from taking coercive steps. The Court observed that for furnishing of photocopy of seized documents, petitioner Company has to make a proper application under Section 67 (5). As regards, taking of coercive steps, the investigations are barely at initial stage, which do not warrant grant of such prayer. The petitioner prayed for permission to withdraw writ petition to enable his client to take action in accordance with law.
Held that:- The Hon’ble High Court dismissed the petition as withdrawn.—CMI Limited Vs. Directorate General of Goods and Service Tax Intelligence, Gurugram and Another [2019] 16 TAXLOK.COM 027 (P&H)