KOHINOOR FLOORS PVT. LTD. Vs. STATE TAX OFFICER

JUDGEMENT

(1.) In the petitioner's premises, the Sales Tax Department conducted search and seizure, under Rule 137 of the Kerala Goods and Services Tax Rules, 2017 (the Rules). It seized many documents, besides a pen drive. The Department, it seems, copied on to the pen drive certain electronic records available in the petitioner's computer system.

(2.) Later, the petitioner applied under Sec. 67(5) of the Central Goods and Services Tax Act, requesting the authority to provide copies of the documents seized. The Department refused. Aggrieved, the petitioner filed this Writ Petition.

(3.) 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. The petitioner also seems to have filed an affidavit declaring that it has no other records than those seized.