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GST - Highlights / Catch Notes

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Review petition - search and seizure - What weight is required ...


Court Dismisses Petition on Alleged Vexatious Search and Seizure at Company Premises; Materials Reviewed for Future Use.

January 3, 2024

Case Laws     GST     HC

Review petition - search and seizure - What weight is required to be given to those materials would be a matter to be considered in various proceedings drawn by the Department and in other criminal proceedings. This Court only examined the material on record to find out whether the search carried out in the premises of the company could be said to be vexatious. - The writ petition has been dismissed. - HC

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