Held - It is also important to note that the requisite procedure under Rule 142 of the CGST Rules, has also been complied with in the present case......

Held - In the present case as well, from the date when the search was conducted and amount was deposited, no summons under Section 74 (1) of the CG.....

Held - The Delhi High Court found that while in the line with the directions contained in Bhumi Associate, Instruction provides that no recovery of.....

Held - It is important to note, that while in line with the directions contained in Bhumi Associate, the aforementioned Instruction i.e., Instructi.....