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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Direction to the respondents to return all the documents and ...

GST

June 8, 2020

Direction to the respondents to return all the documents and record seized - Allegation of availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills - Section 105 of the Customs Act, 1962 - The factual aspect cannot be gone into at this stage and would not be a reason to quash the panchnama or to declare the search illegal.

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