Inspection Search Seizure and Arrest
Inspection Search Seizure and Arrest
Search and seizure power conferred upon the officers is an intrusive power, which needs to be wielded with utmost care and caution.
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Case No.
W.P.(C) NO. 4847 of 2021
Case Name
R.J. Trading Co. v. Commissioner of CGST, Delhi North
Court
Delhi High Court
Date of Judgement
20-07-2021
Citation
GIG-CLS-0076
Issue- In the above case, petitioner...
Inspection Search Seizure and Arrest
No Police officer has been granted authority to check invoices and account goods during its movement.
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Case No.
Criminal Misc. Writ Petition No. 6295 of 2021
Case Name
Vishal Gupta v. State of U.P.
Court
Allahabad High Court
Date of Judgement
25-08-2021
Citation
GIG-CLS-0060
Issue- In the above case,...
Inspection Search Seizure and Arrest
Authority cannot urge or insist assessee to deposit bank guarantee for release of goods if bond is already executed as per provisions.
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Case No.
R/Special Civil Application No. 18393 of 2021
Case Name
AB Traders v. State of Gujarat
Court
Gujarat High Court
Date of Judgement
24-12-2021
Citation
GIG-CLS-0027
Issue- In the above case, the...
Inspection Search Seizure and Arrest
E-way bill is not applicable where purchase was made for personal use (Rule 138(14)(a)
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Case No.
WA NO. 914 of 2021
Case Name
Assistant State Tax Officer (Intelligence), Alappuzha v. VST And Sons (P.) Ltd.
Court
Kerala High Court
Date of Judgement
22-07-2021
Citation
GIG-CLS-0052
Issue- In the...
Inspection Search Seizure and Arrest
Advocate was allowed to join Interrogation of assessee with a visible range.
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Case No.
R/Criminal Misc. Application No. 20149 of 2021
Case Name
Krushansinh Pratapsinh Zala v. State of Gujarat
Court
Gujarat High Court
Date of Judgement
22-12-2021
Citation
GIG-CLS-0044
Issue- In the above case,...
Inspection Search Seizure and Arrest
Detention of goods in case of movement along with expired E-way bill
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Case No.
W.P.A. 3374 of 2022
Case Name
Abinash Kumar Singh v. State of West Bengal
Court
Calcutta High Court
Date of Judgement
03-03-2023
Citation
GIG-CLS-0009
Issue- In the above case, the petitioner...
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