Legality of search and seizure conducted in the office premises ...

Appellant challenges legality of office search and seizure, seeks return of funds allegedly taken under duress. Respondent to issue show cause notice.

March 2, 2022

Case Laws     GST     HC

Legality of search and seizure conducted in the office premises of the appellant - seeking to return the sum which, according to the appellant, was forcibly obtained - Admittedly, the payment has been made through banking channels in the statutory form presumably by way of e-payment. Therefore, the onus is on the appellant to establish that the payment was extracted by undue force and threat etc. - the concerned respondent shall expeditiously take steps in issuing show cause notice - HC

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