Assessee entitled to make Copy of Seized Documents under GST: Calcutta HC [Read Order]

The High Court of Calcutta has held that the taxpayer is empowered to make a copy of the seized document under Section 67 (5) under Chapter XIV of the Central Goods and Services Tax Act, 2017

The appellant submitted that unless the appellant is allowed to make copies of the seized documents by the respondent authority, Additional Assistant Director, Directorate General of GST Intelligence, Kolkata Zonal Unit, the appellant is not in a position to participate in the proceedings. Reliance was placed on Section 67 under Chapter XIV of Central Goods and Services Tax Act, 2017.

Section 67 says that 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 authorized officer at such place and time as such officer may indicate in this behalf except were making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation.

However, the respondent authority contended that to date no date has been fixed for hearing. Therefore, this appeal along with the applications should be dismissed as premature. There is no urgency to entertain this appeal as well as the applications.

The division bench of Justice Samapti Chatterjee and Justice Hiranmay Bhattacharyya directed the appellant/petitioner to take steps in terms of Section 67 subsection 5 under Chapter XIV of the Central Goods and Services Tax Act, 2017 if he is so advised. If the appellant/petitioner takes steps as per said subsection 5 of Section 67 under Chapter XIV of the Central Goods and Services Tax Act, 2017, then the respondent no. 3 is directed to allow the appellant/petitioner to make copies of the seized documents by July 13, 2020, subject to compliance of statutory formalities.