Home GST HC directed to return documents collected from investigation conducted without fulfilling conditions u/s 67(1) [Read Order]

HC directed to return documents collected from investigation conducted without fulfilling conditions u/s 67(1) [Read Order]

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HC directed to return documents collected from investigation conducted without fulfilling conditions u/s 67(1) [Read Order]

GST: HC directed to return paperwork collected from investigation performed with out fulfilling circumstances u/s 67(1) [Read Order]

The Delhi Excessive Courtroom within the matter of BHAGAT RAM OM PRAKASH AGRO PRIVATE LIMITED Vs. COMMISSIONER CENTRAL TAX GST has directed to return paperwork collected from the investigation performed with out fulfilling circumstances u/s 67(1).

The petitioners have filed the current petition, inter alia, praying that the data of the search authorization dated 22.08.2023 issued by the respondent, for conducting the search on the premises of the petitioner, be re-called and that the identical be quashed. The petitioners additionally impugn summons dated 05.09.2023 issued beneath Part 70 of the Central Items & Providers Tax Act, 2017 (hereafter ‘the CGST Act’) and the proceedings initiated pursuant thereto. Moreover, the petitioners pray that the respondent be directed to return the paperwork belonging to the petitioner firm together with the photocopies, which have been collected in the course of the search/inspection performed on 22.08.2023.

A search beneath Part 67(1) of the CGST Act was performed on the premises of the petitioners on 22.08.2023.

It’s clear from the file that aside from the instructions issued when it comes to the order dated 05.04.2023, there have been no causes for the respondent to provoke the search towards the petitioners beneath Part 67(1) of the CGST Act. The authorization issued is thus, patently faulty as not one of the grounds as set out within the stated authorization are borne out from the data or materials on the file of the respondent. Concededly, the inspection was performed pursuant to the order dated 05.04.2023, handed by the realized Particular Choose.

We’ve severe reservations as as to if any such instructions may have been issued by the Particular Choose for conducting a roving and fishing inquiry by the GST authority. It’s clear that the stated instructions got regardless of the statutory provisions of the CGST Act and with out being cognizant of the powers of the GST authorities to conduct inspection, search and seizure operations beneath the stated Act.

This Courtroom is knowledgeable that Mr. Rajesh Kumar Anand has additionally filed a petition impugning the order dated 05.04.2023 handed by the Particular Choose and the identical is pending adjudication earlier than a realized Single Choose of this Courtroom. We’re refraining from making any additional observations in regard to the order dated 05.04.2023, handed by the Particular Choose as the identical is the subject material of a petition pending adjudication earlier than the realized Single Choose.

Insofar because the petitioners’ prayer that the paperwork be returned to the petitioners, is worried, it’s acknowledged on behalf of the respondent that no paperwork have been seized, nevertheless, sure photocopies of the paperwork/ paperwork have been collected. Clearly, for the reason that circumstances for inspection beneath Part 67(1) of the CGST Act weren’t happy, the stated paperwork are required to be returned to the petitioners. It’s so directed.

Insofar because the summons issued beneath Part 70 of the CGST Act are involved, we don’t take into account it apposite to difficulty any instructions. The GST authorities should not precluded from persevering with or initiating proceedings in accordance with the provisions of the CGST Act. Thus, if any data is on the market with the Division that requires an inquiry to be performed towards the petitioners, the respondent authorities should not impeded to take action. Nevertheless, we make clear that no additional inquiries or motion is required to be performed or taken by the GST authorities, for complying with the order dated 05.04.2023 handed by the Particular Choose.

No additional orders are required to be handed within the current petition.

For Official Judgment Obtain PDF Given Under:

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