Case LawWrit Tax No. 619 of 2018
Rimjhim Ispat Limited Vs State of U.P
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- March 15, 2019
- Type:
- Writ Petition
- Members:
- Pankaj Bhatia
Subject
Procedure to be followed for Search, Seizure and Confiscation under GST
Search, Seizure and DetentionConfiscation
Summary
1. As regards the substantive due process, which has to be followed before any search, can be carried out, is contained under sections 67(1) and 67(2) of the U.P. GST Act and prior to exercise of the said powers, it is essential that the officer auth…
Judgement
Since the controversy and facts involved in the aforesaid connected writ petitions are the same, therefore, they were heard together and are being decided by a common order with the consent of the parties. We had heard Sri Vinod Kumar Upadhyay, Senior Counsel, assisted by Sri Ritvik Upadhyay in Writ Tax Nos. 619 of 2018 and 618 of 2018 and Sri Shubham Agrawal, learned counsel for the petitioner in…