Search & Seizure— Section 67 of the CGST Act —The Petitioners submitted that their request for copies of documents, seized by the respondents has been turned down by the respondents. Further they have their business activities centred around Karunagappally, Thiruvananthapuram, Kollam and Ernakulam, the investigation has been based in Ernakulam, which causes inconvenience to the petitioners for participating in the investigation proceedings. The petitioner prayed for direction to issue copies of the seized documents and for transfer of the investigation to Kollam. The Court observed that the petitioners will be entitled to seek copies of the documents seized from their premises.
Held that:- The Hon’ble High Court disposed the petition by rejecting the prayer of the petitioners for a transfer of the investigation to Kollam, and by directing the respondents to furnish copies of the documents seized from the petitioners.—Rajive And Company (Chungath Jewellery) , Rajive Paul C., Proprietor, Chungath Gold Plaza Vs. The Assistant Commissioner Special Circle, State GST Department, State Tax Officer, Kochi, Dy. Commissioner Intelligence, Department of State GST  27 TAXLOK.COM 058 (Kerala)