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GST search
Case Laws
GST search-seizure action held ultra vires as officers have no authority under Section 67 of the CGST Act to seize currency; Court directed refund...
Kirti Gupta
-
1st December 2025
0
Case Laws
Refund ordered as the DRC-03 deposit made during GST inspection was held involuntary, while the search/inspection was upheld as valid based on material forming...
Kirti Gupta
-
1st December 2025
0
Case Laws
Seized currency ordered to be released as the dispute stood squarely covered by precedent, leaving no basis for continued retention under Section 67 of...
Kirti Gupta
-
30th November 2025
0
Case Laws
GST deposit ordered to be refunded as Delhi High Court held that payment made during ongoing search proceedings lacked voluntariness and violated statutory safeguards...
Kirti Gupta
-
28th November 2025
0
Case Laws
Silver seizure quashed as the Court held that Section 67 CGST Act does not empower officers to seize valuable assets merely because they allegedly...
Kirti Gupta
-
21st November 2025
0
Case Laws
ITC reversal ordered to be restored as the GST officers’ act of collecting tax during ongoing search was held coercive and contrary to statutory...
Kirti Gupta
-
17th November 2025
0
Case Laws
Search authorization and consequential actions quashed as the GST authority failed to demonstrate statutory “reasons to believe” under Section 67(1), and the authorization was...
Kirti Gupta
-
17th November 2025
0
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