2019 (11) TMI 1032 - HC - GST

Search and Seizure - the officers had stayed at the premises and had examined the phone calls that were received by the family members and had recorded their phone calls - HELD THAT - It appears that the Chief Commissioner of G.S.T. has taken a very lenient view in the matter and instead of examining the action of the concerned officers in the context of the relevant provisions of the Goods Services Tax Act, has tried to justify the action of the concerned officers, which is required to be deprecated in the strictest terms. The matter is adjourned to 11th December 2019.

Summary

The Gujarat High Court criticized the Chief Commissioner of State Tax for justifying the actions of concerned officers instead of examining them in context of the Goods & Services Tax Act. The court adjourned the matter to December 11, 2019, for a new report to be submitted.