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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Validity of simultaneous raids and search - apprehension of ...

Case Laws     GST

July 5, 2022

Validity of simultaneous raids and search - apprehension of arrest - While the respondents are empowered to investigate alleged GST evasion, however such investigation cannot be for an indefinite period. At one point of time it has to come to an end, whereafter if the materials/evidence demands, appropriate order is required to be passed by the adjudicating authority. That stage is yet to be reached. - HC

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