Refusal to return the seized documents to the petitioner—Search and seizure under GST—In the instant case, The petitioner's counsel submitted that unless the Department provides copies of all the documents seized, the petitioner cannot proceed any more in the inquiry. Accordingly the petitioner requested the authority to provide copies of the documents seized. The Department refused and apprehends that once it hands over the copies of the seized documents, the petitioner will fabricate records as if they had existed from the beginning.

Held that— Department's apprehension seems well placed. But the petitioner went on record declaring that it had no other records to produce, except those that had been seized. Because of that declaration that the petitioner has no other records to be produced, the department may give copies of the documents to the petitioner at the petitioner’s expense, except the contents of the pen drive, for the pen drive contains what the petitioner's system has stored. [KOHINOOR FLOORS PVT. LTD. VERSUS STATE TAX OFFICER, ERNAKULAM AND STATE TAX OFFICER, ERNAKULAM] [KERALA HIGH COURT] [2018] 2 TAXLOK.COM 194 (Kerala)