Section 70 of the CGST Act, 2017 — Copies of statement recorded -- The court observed that the main issue was regarding the grant of copy of statements recorded by the respondents in the course of investigation and non collection of tax for outward supply of rice. The Appellants’ requested for copy of statement but the request were turned down by the respondent as 'cannot be considered'. No specific reasons are stated in the rejection orders. The appellants challenged rejection orders before the learned Single Judge. A counter affidavit was filed by the respondent stating that the information gathered during the enquiry was very crucial and sensitive in nature and the issuance of copies or sharing of extracts of the statements at the present stage would prejudicially affect the investigation. The learned Single Judge held that rejection order is liable to be set aside as the reason stated is not sufficient and the respondent was directed to re-consider the application of the petitioners/appellants for giving a copy of the statement. The court observed that the learned Single Judge has rightly exercised his jurisdiction and set aside the order. The court observed that the first respondent who is directed to re-consider the application has to independently consider the request made by the appellants in tune with the provisions of the Act.

Held that:- The Hon’ble High Court directed the first respondent to take up the applications submitted by the appellants for issuance of the statements recorded during the course of investigation. Since the judgment impugned has been passed more six months prior and the investigation is going on, the first respondent shall take into account the present stage of the investigation while disposing of the applications submitted by the appellants.