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SIDDHARTHA VARMA, SHEKHAR B. SARAF
Gaurav Saurav Traders and Contractors – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. petitioner files application under article 226. (Para 1) |
| 2. non-compliance with section 67 (1) raised. (Para 2) |
| 3. authorization for search and seizure procedure violated. (Para 3 , 4 , 5 , 6) |
| 4. search and seizure quashed due to illegal authorization. (Para 7) |
| 5. writ petition allowed; authorities directed to release goods. (Para 8 , 9) |
JUDGMENT
This application under Article 226 of the Constitution of India has been filed by the petitioner aggrieved by the action of search and seizure carried out on the premises of the assessee on September 2, 2022.
2. Case of the petitioner is that the mandatory provision with regard to Section 67 (1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "U.P. GST Act") has not been complied with by the Joint Commissioner while granting the authorization for search and seizure.
3. Upon a perusal of the documents, we find that the authorization for search under the Form GST INS -01 was issued on 31.08.2022. However, the reasons for carrying out the search was provided to the Joint Commissioner subsequently which he has signed on September 1, 2022.
4. Under such circumstances, we are of the opinion that
Authorization for search and seizure under the U.P. GST Act must comply with statutory procedures; failure to comply renders the action illegal and void.
The main legal point established in the judgment is that the search procedure under Section 67 of the M.P. GST Act, 2017 must be conducted in accordance with the law, and voluntary actions of the pet....
Only a Joint Commissioner can authorize inspections under the GST Act, and there is no requirement to disclose the authorization details to the taxable person, though they must be informed of its exi....
The main legal point established in the judgment is the necessity for the assessee to invoke the provisions of the GST Act to seek release of the goods, as highlighted in relevant judgments.
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....
A show cause notice issued under the GST Act based on an investigation by an improper officer is invalid and must be set aside.
The main legal point established in the judgment is that the power under Section 131(1A) of the Income Tax Act is not an independent power, but is for the purpose of making an inquiry and investigati....
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