Search & Seizure — The provisions of subsection (5) of section 67 of the CGST ACT permits a person from whose custody any documents are seized to make copies thereof unless, in the opinion of the proper officer, the same would prejudicially affect the investigation. Petitioner stated that despite repeated requests of the petitioner to provide a copy of the data that is lying with the respondents, they have not been acceded to such requests and that, in the meanwhile, the statutory period for filing the income tax return is likely to be over. Notices issued. Meanwhile respondents were directed to furnish the copies of relevant documents to the petitioner. — Navrang Roadlines Pvt. Ltd. Vs. Union of India [2019] 16 TAXLOK.COM 048 (Gujarat)