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GST - Highlights / Catch Notes

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Validity of simultaneous raids and search - apprehension of ...


Investigation into Alleged GST Evasion Must Conclude Promptly; Adjudicating Authority to Decide on Evidence Next.

July 5, 2022

Case Laws     GST     HC

Validity of simultaneous raids and search - apprehension of arrest - While the respondents are empowered to investigate alleged GST evasion, however such investigation cannot be for an indefinite period. At one point of time it has to come to an end, whereafter if the materials/evidence demands, appropriate order is required to be passed by the adjudicating authority. That stage is yet to be reached. - HC

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