Samapti Chatterjee, J. - (1.) 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.).
(2.) Mr. Dugar, learned advocate appearing for the appellant/petitioner submits that unless the appellant/petitioner is allowed to make copies of the seized documents by the respondent no. 3,Additional Assistant Director, Directorate General of GST Intelligence, Kolkata Zonal Unit, the appellant/petitioner is not in a position to participate in the proceedings. Reliance was placed by Mr. Dugar on Section 67 under Chapter XIV of Central Goods and Services Tax Act, 2017. Relevant extract of the subsection '5' is quoted below : " (5) 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 and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation."
(3.) Mr. Dugar further contends that appellant/petitioner already approached before the authority vide letter dated 16th June, 2020 as well as letter dated 20th February, 2020 for supplying the certified copy of the seized documents. Unfortunately, till date no step has been taken by the authority to supply the same to the petitioner. Therefore , it is reiterated by Mr. Dugar that unless the appellant/petitioner is allowed to make copies of the seized documents question of attending the proceeding does not and cannot arise.;