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Tag: seizure order

GST ArticleHigh Court

Cash cannot be seized without official seizure under CGST Act

byCA Bimal Jain22/08/202322/08/2023

The Hon’ble Delhi High Court in Baleshwari Devi v. Additional Commissioner Central Goods and Service Tax held that Revenue Department has no power to take possession of the personal assets without official seizure under the CGST Act

GST ArticleSupreme Court

Search & Seizure proceedings cannot be initiated unless there is sufficient material against the assessee

byCA Bimal Jain11/03/202311/03/2023

The Hon’ble Supreme Court in Union of India & Ors. v. M/s. Magnum Steel Ltd. [Civil Appeal Nos. 9597-9599 of…

GST ArticleHigh Court

GST officers have no power to seize cash during search operations

byCA Bimal Jain24/01/202324/01/2023

The Hon’ble Delhi High Court in Arvind Goyal CA v. Union of India & Ors. [W.P.(C) 12499/2021 dated January 19,…

GST in Media

Karnataka HC sets aside I-T seizure order of Rs 3,700 crore against Xiaomi

byAdmin23/12/202223/12/2022

In a major relief to Xiaomi Technology India Pvt Ltd, the Karnataka High Court has set aside Income Tax’s seizure…

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Latest Post

  • GST return due date extended for Mar 2026
  • Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order
  • Deposit of tax during search or investigation cannot be treated as ‘voluntary payment’
  • Inter-State Transfer of ITC on Amalgamation Permissible as given under Section 18(3) read with Rule 41 of the CGST Rules, 2017
  • Extend GSTR-3B return filing deadline: Demand by advocates and CAs as the portal is not working properly

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