Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

The powers vested in the officer armed with a search warrant are ...

GST

January 25, 2020

The powers vested in the officer armed with a search warrant are limited to searching the entire premises. Once the premises are searched, the search party would have to leave the premises and cannot wait there indefinitely for days on end under the expectation that the person whom they are searching for may return home or may contact his family members.

View Source

 


 

You may also like:

  1. Validity of proceedings u/s 153A - Before this Court also the Revenue has not been able to demonstrate that there exists in the records of the Revenue a valid search...

  2. Authority and jurisdiction - Power to search versus Power to seal u/s 105 - it does not appear that the premises of the petitioner were not available for the purpose of...

  3. Validity of search action initiated - receipt of search warrant - Once the Managing Director of the company says that the search was carried out in the premises of the...

  4. Validity of search u/s 132 - place of search - the search conducted in the premises in which the assessee may not be carrying on the business would not nullify the...

  5. Power of access the premises of the assessee - Vires of Rule 5A(1) of the Service Tax Rules, 1994 - Access to the premises is a lesser power than the power to search the...

  6. Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.

  7. Search and seizure - basis of additions – Even if an illegal search does not vitiate the discovery of incriminating document during search and the department may rely...

  8. Authorization for Search – search after surrender of registration - search of another company without separate authorization held as not illegal - HC

  9. Assistance to authorized officer during search and seizure - For the purpose of search AO now take services of any person, entity as approved by PCC or CC or PDGIT or...

  10. Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

 

Quick Updates:Latest Updates