TMI Blog2023 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have detained or confiscated within a period of 15 days from date - petition allowed. - Hon'ble Siddhartha Varma And Hon'ble Shekhar B. Saraf JJ. For the Petitioner : Praveen Kumar For the Respondent : C.S.C. ORDER This application under Article 226 of the Constitution of India has been filed by the petitioner aggrieved by the action of search and seizure carried out on the premises of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into the reasons for the authorization of the same. Section 67(1) is being provided below for a clear understanding of the mandatory nature of the Section:- 67. Power of inspection, search and seizure.-(1) . Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that:- (a) a taxable person has suppressed any transaction relating to supply of goods or services o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l perusal of the Section quoted above, 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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