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2023 (12) TMI 559 - DELHI HIGH COURTValidity of search and authorization for conducting search - Recalling of records of the search authorization issued by the respondent, for conducting the search at the premises of the petitioner - issuance of summons u/s 70 - HELD THAT:- The record does not indicate that any further investigation was conducted prior to authorizing the inspection under Section 67(1) of the CGST Act. On 22.08.2023, the Commissioner, Central Tax GST issued an authorization (in FORM GST INS-01) for conducting inspection under Section 67(1) of the CGST Act at the premises of the petitioners - It is clear from the record that apart from the directions issued in terms of the order dated 05.04.2023, there were no reasons for the respondent to initiate the search against the petitioners under Section 67(1) of the CGST Act. The authorization issued is thus, patently erroneous as none of the grounds as set out in the said authorization are borne out from the information or material on the record of the respondent. Concededly, the inspection was conducted pursuant to the order dated 05.04.2023, passed by the learned Special Judge. Petitioners’ prayer that the documents be returned to the petitioners - HELD THAT:- It is stated on behalf of the respondent that no documents have been seized, however, certain photocopies of the documents / documents were collected. Clearly, since the conditions for inspection under Section 67(1) of the CGST Act were not satisfied, the said documents are required to be returned to the petitioners. It is so directed. Summons issued under Section 70 of the CGST Act - HELD THAT:- It is not considered apposite to issue any directions. The GST authorities are not precluded from continuing or initiating proceedings in accordance with the provisions of the CGST Act. Thus, if any information is available with the Department that requires an inquiry to be conducted against the petitioners, the respondent authorities are not impeded to do so. However, it is clarified that no further inquiries or action is required to be conducted or taken by the GST authorities, for complying with the order dated 05.04.2023 passed by the Special Judge. Petition disposed off.
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