The High Court considered a challenge to a search and seizure ...

High Court ruled search invalid due to lack of reasons provided. Goods to be released in 3 weeks, refunds in 8 weeks.

Case Laws GST

June 27, 2024

The High Court considered a challenge to a search and seizure order under the UPGST Act. The court found non-compliance with the mandatory provision of Section 67 as the Joint Commissioner did not provide the necessary "reasons to believe" for the search. The State authorities' explanation of discrepancies in forms was deemed insufficient. Consequently, the authorization for the search was invalidated. All proceedings stemming from the illegal search were annulled, goods and documents seized were to be released within three weeks, and any deposited amounts were to be refunded within eight weeks.

View Source

← Previous Next →

The High Court considered a challenge to a search and seizure ...

High Court ruled search invalid due to lack of reasons provided. Goods to be released in 3 weeks, refunds in 8 weeks.

Case Laws GST

June 27, 2024

You may also like:

Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the...

Seeking release of various models of second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines, imported - There shall be a...

The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central...

Validity of seizure/confiscation made by the respondents - seeking a direction to return/release the money, currency illegally confiscated/seized - In the present case,...

Validity of SVLDRS-3 filed - amount in arrears - reasons for discarding the objections raised - If SVLDRS-2A has a column 'Reasons for Disagreement' and the assessee has...

Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

Duty Free Shops (DFS) at airports and various government authorities - Refund of amount collected by respondents No.3 and 4 (AAI) on wrongful application of CGST Act,...

Denial of adjournment request - Release of goods based on forged documents leading to fraud - Customs clearance of imported mobile phones with duplicate IMEI numbers -...

The High Court directed the respondents to consider the petitioners' plea for provisional release of imported secondhand highly specialized equipment - digital...

Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective...

10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold...

The High Court addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that...

Conversion to DTA from EOU - The duty demand raised on the semi-finished goods and finished goods cannot be sustained for the reason that the goods have already been...

The High Court examined the legality of a seizure order due to unauthorized search and seizure of goods based on suspicion of storing stolen/smuggled areca nuts. The...

Quick Updates: