J. S. Pigments Private Ltd. Vs. State of West Bengal & Ors
Date: July 8, 2020
Subject Matter
A person from whom any documents are seized shall be entitled to make copies thereof in the presence of an authorised officer.
Summary
As per section 67(5) of the CGST Act, "The person from whose custody any documents are seized under sub-section (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorised officer at such place…
The appellant/petitioner has filed the present appeal being aggrieved by and dissatisfied with the order dated 18th June, 2020 passed in W.P. No. 5476(W) of 2020 (J.S.Pigments Private Ltd. –vs- The State of West Bengal & Ors.). Mr. Dugar, learned advocate appearing for the appellant/petitioner submits that unless the appellant/petitioner is allowed to make copies of the seized documents…