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- Search and Seizure
- Power of inspection, search and seizure
- Whether search and seizure can be initiated by Department without providing any reason to believe ?
Whether search and seizure can be initiated by Department without providing any reason to believe ?
TRT-2026-1232
Issue Favourable to Tax Payer ?:- yes
Held - Upon a careful perusal of the Section quoted above, it is clear that it is only after reasons are provided to the Joint Commissioner that he can authorize in writing any search and seizure to be carried out.
In the present case, the said procedure had not been followed, and accordingly, the entire authorization is vitiated and liable to be quashed.
.....- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
