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Taxpayer can have copies of documents seized from becemises.

Demand of Tax — Writ Petitions are persons who have been served with notices under Section 74 r/w. Section 122 (1) of CGST/SGST Act proposing the demand of a tax/penalty from estimated turnover for the assessment years 2017-2018 and 2018-2019. The petitioners prayed for a direction to the respondent to supply copies of the documents relied upon by the respondent while issuing the notices, and thereafter, to afford the petitioners an opportunity to submit their objections with regard to the reliance placed on the same, before proceedings to adjudicate the matter. Writ petition disposed with the directions to the respondent to furnish copies of the documents seized from their premises, and reliance on which is placed in Ext.P1 notice to the petitioners. — Mozart Global Furniture, M/S. Tip Top Furniture Land, M/S. Tip Top Furniture (P) Ltd., M/S Tip Top Furniture Industries, M/S. Top Hill Furniture Palace, K.T. Saidalavi, M/S. Casa Furniture (P) Ltd. Vs. The State Tax Officer (Intelligence) , The Commissioner of State GST [2019] 19 TAXLOK.COM 101 (Kerala)