Bhumi Associate Vs Union Of India
Date: February 16, 2021
Subject Matter
Guidelines to be followed by the officers in respect of GST recovery during search operations
Summary
The Central Board of Indirect Taxes and Customs as well as the Chief Commissioner of Central/ State Tax of the State of Gujarat are hereby directed to issue the following guidelines by way of suitable circular/instructions: (1) No recovery in any mod…
1. We have heard all the learned counsel appearing for the writ-applicants. We have also heard Mr. Devang Vyas, the learned Additional Solicitor General of India appearing for the respondents. 2. The officers of the concerned department who were asked to join the video conference did join, but at a very later stage. They were unable to witness the discussion that took place between the Court and M…