Shanti Prime Publication Pvt. Ltd.
Goods in Transit — The Petitioner sought a direction to the Respondents to hand over copies of the documents seized. The scheme of Section 67, more particularly sub-section (5) thereof, suggests that as far as copies of the documents so seized, a person from whose custody such documents have been seized will have right to get the copies thereof. Refusal to give copies of the documents to the Petitioner which are seized under Panchanama is not justifiable. Thus, Court issued a mandamus to the respondent- authorities to furnish copies of the documents seized under Panchanama within two weeks. — High Ground Enterprises Ltd. Vs. Union of India (Through The Secretary, Ministry of Law And Justice, Office of The Directorate General of GST Intelligence, Mumbai Zonal Unit  15 TAXLOK.COM 048 (Bombay)