Search Authorisation Issued Without Having Any Reason to Believe is Invalid | Delhi HC
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 26 September, 2023
Latest from Taxmann
Case Details: Bhagat Ram Om Prakash Agro (P.) Ltd. v. Commissioner of Central Tax, GST - [2023] 154 taxmann.com 491 (Delhi)
Judiciary and Counsel Details
-
- Vibhu Bakhru & Ms Tara Vitasta Ganju, JJ.
- Avi Singh, Tanuj Bhadana & Ms Jyoti Babbar, Advs. for the Petitioner.
- Harpreet Singh, Ms Suhani Mathur & Jatin Kumar Gaur, Advs. for the Respondent.
Facts of the Case
In this petition, the petitioners’ case was that search was conducted in view of directions issued by Special Judge (P.C. Act) to Income-tax Department, GST Department, and Enforcement Directorate to check source of Rs.50 lakhs received by petitioners. The petitioner alleged that the impugned search authorisation was illegal as same was issued without proper officer having any reason to believe that conditions as specified under Section 67(1) were complied with.
High Court Held
The Honorable High Court noted that we have serious reservations whether any such roving and fishing inquiry under the CGST Act, 2017 could have been directed to be conducted by the Special Judge. Further, the proper officer can authorise the search only if the conditions specified in Section 67 of CGST Act, 2017 are fulfilled.
Therefore, the Court directed to produce the relevant files containing the directions for conducting the search and also held that the proceedings pursuant to the search conducted would be stayed. The Court also issued notice to revenue and directed to file the counter affidavit within a period of two weeks.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
