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Taxpayer can apply for copies of the seized Documents

Search & Seizure — The petitioner on receipt of summons has filed his reply and the matter is now pending in the CGST. In the meantime, the OGST has initiated proceeding under Section-70 of the OGST Act. The grievance of the petitioner is that, since the documents called for by the OGST Authority has been seized by the CGST Authority, he is not in a position to supply the documents to the OGST Authority. Held that—this writ petition is disposed of, directing the petitioner to apply for copies of the Documents required by him before the CGST authority within 15 (fifteen) days from today.

Swatik Ingot Pvt. Ltd. Vs. Chief Commissioner, GST, CX And Customs, State Tax Officer, CT And GST Enforcement Unit [2020] 21 TAXLOK.COM 099 (Orissa)