2023 (12) TMI 735

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..... is 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 the assessee on September 2, 2022. Case of the petitioner is that the mandatory provision with regard to Section 67 (1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "U.P. GST Act") has n .....

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..... oper 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 or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to eva .....

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..... , 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 .....

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