151.            155. Whether it is mandatory for the revenue officers to make available the copies of the seized documents to the person from whose custody such documents were seized.

               As per section 67(5) of the CGST Act, the person from whose custody the goods are seized shall be entitled to make copies thereof or take extracts in the presence of the authorized officers. It is the party concerned who has the choice of either asking for the document or seeking extracts and not the officer. If any document was seized during the course of any action by an officer & relatable to the provisions of the GST Act, that officer is bound to make available copies of those documents. The denial by the revenue to make documents available is clearly an act without jurisdiction.