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J.S. PIGMENTS PRIVATE LTD vs. HE STATE OF WEST BENGAL AND ORS.
(Calcutta High Court)

Hon'ble Judges:

SAMAPTI CHATTERJEE
HIRANMAY BHATTACHARYYA
Pet. Counsel
Anil Dugar
Rajarshi Chatterjee
Res. Counsel
Somnath Ganguli
Bhaskar Prosad Banerjee
Parashar Baidya

Petitioner / Applicant

J.S. PIGMENTS PRIVATE LTD
Respondent HE STATE OF WEST BENGAL AND ORS.
Court Calcutta High Court
State

West Bengal

Date Jul 8, 2020
Order No.

MAT 460 of 2020, CAN 3513 of 2020, CAN 3526 of 2020

Citation

2020(7) TAXREPLY 2681
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ORDER

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.). 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 pla....

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