9911796707
TMI Blog2023 (12) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... conducting inspection under Section 67(1) of the CGST Act at the premises of the petitioners - It is clear from the record that apart from the directions issued in terms of the order dated 05.04.2023, there were no reasons for the respondent to initiate the search against the petitioners under Section 67(1) of the CGST Act. The authorization issued is thus, patently erroneous as none of the grounds as set out in the said authorization are borne out from the information or material on the record of the respondent. Concededly, the inspection was conducted pursuant to the order dated 05.04.2023, passed by the learned Special Judge. Petitioners prayer that the documents be returned to the petitioners - HELD THAT:- It is stated on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same be quashed. The petitioners also impugn summons dated 05.09.2023 issued under Section 70 of the Central Goods Services Tax Act, 2017 (hereafter the CGST Act ) and the proceedings initiated pursuant thereto. Additionally, the petitioners pray that the respondent be directed to return the documents belonging to the petitioner company along with the photocopies, which were collected during the search/inspection conducted on 22.08.2023. 2. A search under Section 67(1) of the CGST Act was conducted at the premises of the petitioners on 22.08.2023. 3. We have perused the original file produced by the respondent and it substantiates the petitioners case that the said inspection was conducted pursuant to the order dated 05.04.2023 passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ource of Rs. 50 lakhs which was received by the applicant as well as whether this amount was genuinely earned by Sh. Prem Shankar Verma or it is a unaccounted black money or is a part of the proceeds of banks which was embezzled by Wadhawan Brothers. 17) In view of the above discussions, both the applications of the applicant are disposed off. Though surety bond of applicant is ordered to be cancelled but FDR deposited by him cannot be released unless clearance is received from all the concerned departments. In case, these departments after inquiry find prima facie that money of Rs. 50 lakhs transferred in the account of applicant was unaccounted or black money or was a part of the amount which was cheated or embezzled by Wadhawan Brothers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions relating to supply of goods and/or services has suppressed transactions relating to the stock of goods in hand, has claimed ITC in excess of his entitlement under the Act has claimed refund in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act; 8. It is clear from the record that apart from the directions issued in terms of the order dated 05.04.2023, there were no reasons for the respondent to initiate the search against the petitioners under Section 67(1) of the CGST Act. The authorization issued is thus, patently erroneous as none of the grounds as set out in the said authorization are borne out from the information or material on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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