Home Highlights March 2014 Year 2014 This

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1. Search and seizure - jurisdiction of CGST Delhi North Commissionerate - reasons to believe - Admittedly, in the instant case, no investigations were carried out against...

2. Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

3. Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

4. Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure...

5. Validity of Search and seizure - conversion of survey in search - provisions of Section 131(1) could be invoked only if some proceedings were pending - nowhere any...

6. Levy of tax on opium - cultivators are handing over the opium exclusively to the assessee i.e. Narcotic Department. - The opium is taxable item under the U.P. Trade Tax Act. - HC

7. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

8. Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

9. Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts...

10. Search and seizure u/s 132 - sufficiency and insufficiency of reasons to belief for warrant of authorization - Even if it is presumed for a moment that warrant relating...

11. SIB MANAGEMENT SYSTEM for search and seizure operations under GST

12. Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and...

13. Conviction under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985 - Since in the cases of NDPS Act the punishment is severe, therefore strict proof...

14. Search and seizure - Narcotic drugs - The recovery from the vehicle on a public highway was not as a matter of pure chance but on specific advance information and...

15. Scope of the instructions issued by the CBDT - Exercise of power us/ 119 - A perusal of the said instruction shows that this is practically a search and seizure manual...