The Hon’ble Allahabad High Court in the case of Excellentvision Technical Academy (P.) Ltd. held that where Revenue department failed to put forward the actual reasons to believe as required under Section 67 of the CGST Act, 2017 before initiating search, in such case the entire proceedings is liable to be quashed.
The Hon’ble Calcutta High Court in the case of Kanak Timber House disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods by way of filing writ petition and is required to file application under Section 67(6) of the CGST Act.
The Hon’ble Delhi High Court in the case of Jagdish Bansal allowed the writ petition and directed the Revenue Department to remit the cash seized along with interest thereby holding that, the Revenue Department is not empowered to seize cash under applicable laws of GST.
Taxpayers were divided between the Centre and States on a defined formula to ensure that there will be a single interface for all of them under GST.
The Hon’ble Delhi High Court in the case of Lovelesh Singhal Prop. Shivani Overseas v. Commissioner, Delhi Goods and Services…
Stay Yourself Updated on GST Valuable articles such as silver or gold can’t be seized by GST department during search…
The Institute of Chartered Accountants of India has issued Handbook on Inspection, Search, Seizure and Arrest under GST – August,…
