Press photographer Paddy Cummins claims the incident happened while Carroll (23) was enjoying a night out in Dublin last weekend with his team mates.
Mr Cummins has now handed over every picture he took to officers at Pearse Street.
Mr Cummins is annoyed at West Ham for remarks made in a statement citing witnesses who denied there was physical contact between the two.
"They made a statement that witnesses said there was no contact but that was less than 24 hours after the event -- and they're claiming they talked to all the witnesses. They're claiming witnesses have come forward to them and not the gardai."
He said he would like to ask the club about the "discrepancies" but he doesn't think it would be appropriate.
West Ham did not respond to a request for a comment.
The Premier League club had denied reports that Carroll assaulted the photographer.
The England international, who is on loan from Liverpool, was interviewed by gardai about the incident, which allegedly occurred on Grafton Street in the early hours of Monday.
West Ham's players were in Dublin for their Christmas party.
West Ham said: "Andy agreed to have a number of pictures taken at the request of a photographer who was waiting on the street.
"The photographer then carried on taking photos in the close proximity of Andy and was politely asked to stop by the private security team.
"When he then continued taking more photos, he was restrained by the security team for Andy's safety.
"Eyewitnesses state at no point was there any physical contact between Andy and the photographer."
Mr Cummins said the footballer gouged his eye with his right hand.
He said he received treatment at Dublin's Eye & Ear hospital and is on antibiotics. He has a scratch on his eyeball and a burst blood vessel.