The Hon’ble Bombay High Court in the case of Modern Traders held that where a taxpayer alleges that tax was deposited during search or investigation due to coercion, the department is obligated to examine the complaint in terms of Clause 5 of the Central Government instructions dated May 25, 2022, and such payment made during investigation cannot automatically be treated as voluntary.
Webinar on 21st February, 2026 at 3pm to 4:15 pm
THE SUPREME COURT OF INDIA Radhika Agarwal V/s Union of India Writ Petition (Criminal) Nos. 261, 263, 266 of 2019 and Others, decided on 27-2-2025
THE HON’BLE SUPREME COURT IN THE CASE OF Commissioner of CGST V/s Bhagwan Gupta, decided on 2-8-2024, 31 Aug 2024
GST & Indirect Taxes Committee published the second edition in July 2025 of the Handbook on Inspection, Search, Seizure and Arrest under GST.
The Hon’ble Delhi High Court in the case of Puneet Batra held that any search and seizure conducted at an advocate’s office must be justified by prima facie material showing the advocate’s involvement in alleged illegality, and attorney-client privilege must be respected.
GST officials carried out searches at the office of actor-producer Manchu Vishnu in Madhapur, sparking speculation over the big-budget film Kannappa — which is set to release on June 27.
Private sector lender RBL Bank Ltd on Monday (March 3) confirmed that the MGST Department has initiated a search operation at three of its offices in the state. The search is being conducted under Section 67 of the MGST Act, 2017.
Maharashtra’s GST authorities on Wednesday initiated search operations at three offices of ICICI Bank, the second-largest private lender in India. The bank disclosed this development in a regulatory filing later that evening, noting its full cooperation in providing the requested data.
The recording of statements during proceedings or investigation are often used against the maker to establish certain factual and legal positions unless proven otherwise or contradicted or retracted. Thus ‘retraction’ is a significant tool in the hands of the assessee for correction of any wrong statement given.
