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1. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

2. Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

3. Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was...

4. Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure...

5. Legality of search and seizure conducted at the residential premises of the petitioner - The High Court meticulously analyzed the legislative intent and statutory...

6. Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

7. Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts...

8. Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions

9. Search and seizure u/s 132 - sufficiency and insufficiency of reasons to belief for warrant of authorization - Even if it is presumed for a moment that warrant relating...

10. E-Way Bill System User Manual for SMS Operations

11. Review of Risk Management System (RMS) – regarding. - Circular

12. Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and...

13. Search operation under Section 37 of FEMA - The petitioner instead of furnishing documents and statements have chosen to file the present writ petition. The original...

14. Search and Seizure - Violence and coercion against the petitioners and their employees - In view of the admitted fact that the search operations were continued well past...

15. Assessment u/s 158BC - period of limitation - proper authorization - search u/s 132 - continuous search operation or not - search and seizure were conducted on two days...