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2023 (12) TMI 735 - HC - GSTSearch and seizure carried out on the premises of the assessee - mandatory provision with regard to Section 67 (1) of the Uttar Pradesh Goods and Services Tax Act, 2017 has not been complied with by the Joint Commissioner while granting the authorization for search and seizure - HELD THAT:- Upon a perusal of the documents, it is found that the authorization for search under the Form GST INS -01 was issued on 31.08.2022. However, the reasons for carrying out the search was provided to the Joint Commissioner subsequently which he has signed on September 1, 2022. This is a clear case of putting the cart before the horse wherein the officer concerned has authorized the search and seizure without even looking into the reasons for the authorization of the same. Upon a careful perusal of the Section 67, it is clear that it is only after reasons are provided to the Joint Commissioner that he can authorize in writing any search and seizure to be carried out - In the present case, the said procedure had not been followed, and accordingly, the entire authorization is vitiated and liable to be quashed. Under such circumstances, the entire search and seizure that has been carried out is based on an illegal authorization and is accordingly quashed and set aside. The Authorities are directed to release all goods and documents that they may have detained or confiscated within a period of 15 days from date - petition allowed.
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