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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
R.J. Trading Co. – Appellant
Versus
Commissioner of CGST, Delhi North – Respondent
| Table of Content |
|---|
| 1. petition for release of detained goods (Para 1 , 2) |
| 2. background facts of rjt’s business operations (Para 3 , 4 , 5) |
| 3. submissions of rjt about unlawful actions (Para 6) |
| 4. revenue's defense of actions taken under cgst act (Para 7) |
| 5. court examines legality of search and seizure actions (Para 8 , 9 , 10 , 11) |
| 6. court critique on procedural adherence (Para 12 , 13 , 14) |
| 7. court's final judgment on unlawful search and seizure (Para 16 , 17 , 18) |
JUDGMENT
Rajiv Shakdher, J.
TABLE OF CONTENTS
Preface
Background facts
Submissions made on behalf of RJT
Submissions advanced on behalf of the revenue
Analysis and Reasons
Conclusion
Preface:
1. This is a writ petition instituted by an entity going by the name M/s R.J. Trading Co. [in short "RJT"] wherein, in effect, the reliefs sought are for issuance of the following directions.
i. For setting aside and quashing the order of prohibition whereby goods inventoried in panchnama dated 05.03.2021 have been detained by respondent no. 5.
ii. Issuance of a writ, order or direction, like a mandamus to the respondents to release the goods detained under the aforementioned prohibition order dated 05.03.2021.
The court ruled that search and seizure actions under the CGST Act require a substantiated belief backed by evidence, as arbitrary suspicion is insufficient for such intrusive powers.
Search actions under the GST framework are valid even without independent witnesses if conducted lawfully, and coercion claims must be substantiated for retraction to succeed.
The main legal point established in the judgment is that the issuance of a show cause notice after the specified period does not invalidate the notice, and the court may reserve all rights and conten....
The sufficiency of the reasons for forming a belief under Section 67 of the CGST Act is not subject to judicial review as long as there is material or information providing a rational basis for the b....
Seizure of cash under CGST Section 67(2) invalid absent recorded 'reason to believe' of secretion and relevance to proceedings; automatic return mandated under Section 67(7) if no notice within six m....
A show cause notice issued under the GST Act based on an investigation by an improper officer is invalid and must be set aside.
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