HC : Directs Revenue to provide assessee with seized documents/statement copies for 'Bill Trading charges'

HC allows assessee’s writ, directs Revenue to provide copies of documents and records seized during inspection as well as copies of statements recorded by inspecting authorities with respect to alleged charges of Bill Trading activity and excess ITC availment; Referring to Section 67(5) of CGST Act, states that, it is clear that Statute entitles Department to refrain from handing over copies of documents seized where it believes that such furnishing may be prejudicial ...