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2022 (6) TMI 761 - HC - GSTSearch and seizure - validity of proceeding initiated under Section 67 of the Act - HELD THAT:- The crux of the matter lies in a document in the present case I.e. the Panchnama which has been produced on record by the petitioner itself. The same reveals that on 25/01/2022 a search team reached the premises of the petitioner and at the premises there were two persons namely Anil Kumar Dahiya and Arvind Patel including nephew of proprietor of the petitioner’s firm Arihant Jain were available and signatures of all these persons were obtained while carrying out the Panchanama and then the stocks were checked there only. It was found that there was discrepancies in the stock which attracted the levy of tax, hence, the petitioner out of his own free will deposited the amount of tax as well as penalty of Rs.38,46,195/-. Thus, if the said Panchanama is perused, it is evident that on the date of search itself, the amount of tax and a penalty was deposited by the petitioner as discrepancies were found in the stock and thus there was no question of any kind of seizure. Moreover, there were independent witnesses as well as the petitioner own representatives who did not raise any objection as regards search, thus, filing of the application before respondent No.5 to remeasure the stock was an afterthought. There is no infirmity as far as the order/letter impugned are concerned and accordingly the present petition being devoid of merits stands dismissed.
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