Rajan Arora vs. Commissioner Excise And Taxation And Ors
Held
The Court noted that an advance copy of the writ petition had been served on the respondents. The Additional Advocate General for Punjab, acting on instructions, made a fair statement. She indicated that if the petitioner's authorized representative approached Mr. Arvind Sharma, STO, Mobile Wing, Chandigarh-2, on May 20, 2022, at 11:00 a.m., the necessary documents, permissible under law and Section 67(5) of the Central GST Act, 2017, would be supplied. In light of this undertaking by the respondents, the Court found that no further adjudication was required in the present petition. The petition was disposed of as infructuous.
Facts
A search was conducted on the premises of the petitioner, Rajan Arora, on March 9, 2022, under Section 67 of the Central GST Act, 2017. Numerous documents were seized, and the petitioner was arrested and remains in custody. The petitioner filed a writ petition seeking a mandamus directing the Assistant Commissioner of State Tax to provide copies of the seized documents and data. The petitioner's prayer was based on Section 67(5) of the Act, which permits assessees to obtain copies of impounded documents.
Key Issues
1. Whether the petitioner is entitled to copies of documents seized during a search conducted under Section 67 of the Central GST Act, 2017, as per Section 67(5) of the Act? Petitioner's contention: The petitioner argued that Section 67(5) of the Central GST Act, 2017, explicitly grants the right to an assessee to obtain copies of documents impounded during an inspection. Therefore, the petitioner is legally entitled to the copies of the documents seized from their premises. Respondents' contention: The respondents, through the Additional Advocate General, Punjab, took a fair stand. They stated that if the petitioner's authorized representative approached the concerned STO on a specific date and time, the necessary documents, as permissible under law and by virtue of Section 67(5) of the Central GST Act, 2017, would be supplied.
Sections Cited
Section 67
AI-generated summary — verify with the full judgment below
123 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10518-2022(O&M)
Date of Decision:17.05.2022 Rajan Arora
....... Petitioner
versus Commissioner, Excise and Taxation, Punjab and others ...... Respondents CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN *** Present: Mr. Kanwal Goyal, Advocate for the petitioner. Ms.Sudeepti Sharma, Addl.AG, Punjab. *** TEJINDER SINGH DHINDSA,
J. (ORAL)
As per pleadings on record a search had been conducted on 09.03.2022 at the premises of petitioner ostensibly exercising powers under Section 67 of the Central GST Act, 2017. It has been asserted that numerous documents were seized. Petitioner was also arrested and is in custody as of date. Instant petition has been filed seeking a mandamus to direct the 3rd respondent i.e. the Assistant Commissioner of State Tax, MW, Chandigarh-2 at Shambhu to provide copies of the documents/data seized during the course of search conducted on 09.03.2022. It is the submission raised by counsel that the prayer made in the instant petition is founded on Section 67 (5) of the Act itself which authorises the assessee to obtain copies of doc
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