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CS Executive · Tax Laws and Practice · Procedural Compliance under GST

Under section 67 of the CGST Act, a person from whose custody documents are seized under sub-section (2) is entitled to:

The person is entitled to make copies or take extracts of the seized documents in the presence of an authorised officer, at the time and place the officer indicates, unless the proper officer considers that doing so would prejudicially affect the investigation.

  1. AHave all documents returned immediately after seizure
  2. BMake copies or take extracts in the presence of an authorised officer, except where this may prejudicially affect the investigation in the proper officer's opinionCorrect
  3. CDemand that the seizure be approved by a Magistrate
  4. DRetain the originals while the officer keeps copies

Explanation

Section 67(5) lets the person make copies or take extracts in the presence of an authorised officer at the time and place indicated, unless the proper officer opines this would prejudice the investigation. Documents are retained only as long as necessary, and unrelied ones are returned within thirty days of notice, so immediate return is wrong.

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