Rci Industries And Technologies LTD Through Its Director Rajeev Gupta vs. Commissioner Dgst Delhi & Ors.
Held
The Court held that the search action was lawful, and the Petitioner's contentions regarding the absence of witnesses, forced statements, and the validity of the authorization form were not sufficient to render the search illegal. The Court also noted that the issue of overlapping inquiries would be addressed if the revenue proceeds for tax determination.
Facts
The Petitioner's business premises were searched by the State GST authorities under Section 67 of the DGST Act. The Petitioner argued that the search was illegal due to the absence of independent witnesses, a forced statement, and parallel inquiries by central authorities.
Key Issues
Whether the search conducted by the State GST authorities was illegal due to procedural irregularities and the existence of parallel investigations by central authorities.
Sections Cited
Section 67, Section 6, Section 70, Rule 139
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT
SANJEEV NARULA, J. (Oral) CM APPL. 375/2021
Exemption allowed, subject to just exceptions.
The application is disposed of.
The present writ petition under Article 226 of the Constitution of India, 1950 impugns the action of search carried out at the Petitioner’s business premises on 30th September, 2020, under Section 67 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred
The judgment continues below.
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