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HC allowed the appellant/petitioner to make copies of the seized documents by 13th July, 2020 subject to compliance of statutory formalities.

Section 67 of the CGST Act —Supply of copies of seized documents – The petitioner filed the appeal against the order dated 18th June, 2020 passed in W.P. No. 5476(W) of 2020. The petitioner submitted that unless the petitioner is allowed to make copies of the seized documents by the respondent, he is not in a position to participate in the proceedings. The petitioner placed reliance on Section 67 of the Act. The petitioner already approached before the authority vide letter dated 16th June, 2020 as well as letter dated 20th February, 2020 for supplying the certified copy of the seized documents. But no documents have been provided.
Held that:- The Hon’ble High Court directed the petitioner to take steps in terms of Section 67 sub-section 5 of the Act. If the petitioner takes steps as per said section, then the respondent is directed to allow the petitioner to make copies of the seized documents by 13th July, 2020. The petitioner is directed to give written reply to the show cause notice by 20th July, 2020.—J.S. Pigments Private Ltd. Vs. The State of West Bengal And Ors. [2020] 26 TAXLOK.COM 016 (Calcutta)