Bhagat Ram Om Prakash Agro Pvt. Ltd. Vs Commissioner Central Tax , Delhi (East)
Date: September 18, 2023
Subject Matter
Proper officer can authorise the search only if the conditions specified in Section 67 of the Act are fulfilled
Summary
The petitioners filed a petition to recall and quash the search authorization issued by the respondent under Section 67(1) of the CGST Act, along with impugning summons issued under Section 70 of the CGST Act and the proceedings initiated pursuant th…
1. The petitioners have filed the present petition, inter alia, praying that the records of the search authorization dated 22.08.2023 issued by the respondent, for conducting the search at the premises of the petitioner, be re-called and that the same be quashed. The petitioners also impugn summons dated 09.2023 issued under Section 70 of the Central Goods & Services Tax Act, 2017 (hereafter &…