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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Search and seizure - jurisdiction of CGST Delhi North ...

Case Laws     GST

July 23, 2021

Search and seizure - jurisdiction of CGST Delhi North Commissionerate - reasons to believe - Admittedly, in the instant case, no investigations were carried out against RJT by the CGST Delhi North Commissionerate. The authorization, (and qua which there is no dispute) was based on the communication dated 05.03.2021 addressed by Joint Commissioner (AE), Gautam Budh Nagar to the Additional/Joint Commissioner, CGST Delhi North Commissionerate. - the search and seizure conducted by CGST Delhi North Commissionerate are declared unlawful - HC

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