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DELHI HIGH COURT
RAJIV SAHAI ENDLAW, SANJEEV NARULA
RCI Industries and Technologies Ltd. – Appellant
Versus
Commissioner DGST Delhi – Respondent
| Table of Content |
|---|
| 1. writ petition challenges search action under dgst. (Para 3 , 4) |
| 2. claims of harassment and legal contradictions by petitioner. (Para 5 , 6 , 7) |
| 3. defenses raised by respondent regarding search validity. (Para 8 , 10 , 11) |
| 4. cross-empowerment of authorities under gst. (Para 14 , 15 , 18) |
| 5. judicial review limitations on search actions. (Para 17 , 19) |
JUDGMENT
Sanjeev Narula, J. (Oral)
CM APPL. 375/2021
1. Exemption allowed, subject to just exceptions.
2. The application is disposed of.
W.P.(C) 121/2021
3. The present writ petition under Article 226 of the Constitution of India, 1950 impugns the action of search carried out at the Petitioner's business premises on 30th September, 2020, under Section 67 of the DELHI GOODS AND SERVICES TAX ACT , 2017 (hereinafter referred to as `DGST Act') read with Rule 139 of the DGST Rules, 2017.
4. The factual matrix giving rise to the present writ petition is as follows: The Petitioner company, duly registered under the CGST/DGST Act, functions from its unit at Pitampura, North-West Delhi and has its godown/warehouse at Shahbad, Daulatpur, Delhi. It also has units in other states for which separate registration under the CGST
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