GST DAILY – 364 : HC directed GST authority to return seized documents needed by assessee to carry on business
HC directed GST authority to return seized documents needed by assessee to carry on business
Tag: document seized be released
Department shall provide the copies of documents/data derived from seized items during search and seizure proceedings
The Hon’ble Delhi High Court in the case of Aimay (P) Ltd. directed the Department to comply with the provisions of Section 67 of the CGST Act by ensuring that the copies of the documents and data seized be provided to the Petitioner, and the documents, records, laptops, CPUS and Mobile Phones are seized only till the time they are required but the time period in any case shall not exceed the time period later than 30 days after issuance of notice.