2023 (6) TMI 1396 - HC - GST

Challenge to search and seizure proceeding initiated by the GST authority - non-existence of authorization of INS-01 - HELD THAT - The case of the petitioner is not sustainable and false by making a case on a baseless and incorrect allegation. Let the copy of such GST INS-01 produced by CGST authorities be kept with the record - petition dismissed.

Summary

Issues:
Challenge to search and seizure proceeding based on lack of INS-01 authorization.

Analysis:
The High Court of Calcutta heard a writ petition where the petitioners contested search and seizure proceedings by GST authorities, claiming the initiation was invalid due to the absence of INS-01 authorization. The counsel for the CGST authorities, Mr. Maiti, presented the INS-01 document as directed by the court, revealing that the petitioner's case was unsustainable and false, founded on baseless and incorrect allegations. The court noted an error in the previous order where INS-01 was mistakenly recorded as INS-04 in two instances, directing the correction of the same. Consequently, the court dismissed the writ petition (WPA 11167 of 2023) after considering the presented evidence and arguments.

This judgment primarily revolves around the validity of search and seizure proceedings initiated by GST authorities, focusing on the requirement of INS-01 authorization. The court's decision was influenced by the submission of the INS-01 document by the CGST authorities' counsel, which disproved the petitioner's claims of invalid initiation. The court emphasized the importance of accurate documentation, as highlighted by the correction of the INS-01 reference from INS-04 in the previous order. Ultimately, the court's ruling was based on the evidence presented, highlighting the significance of proper authorization and documentation in legal proceedings involving search and seizure actions.