GST DAILY – 364 : HC directed GST authority to return seized documents needed by assessee to carry on business

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HC directed GST authority to return seized documents needed by assessee to carry on business

THE KARNATAKA HIGH COURT IN THE CASE OF SLN Infra V/s Principal Commissioner of Central Tax, decided on 11-9-2024

👉 Issue:-

✔️ Can seized documents may be returned if needed by assessee to carry on business?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee’s original documents were seized in search under section 67(2) of CGST Act, pre-show cause notice intimation and show cause notice issued were based upon records, papers, documents etc. seized by respondents, records were thus not required, respondent- authority was to be directed to return back said documents.