Challenge to 'search action' at business premises dismissed by High Court citing presence of 'reason to believe'
Last updated: 25 March 2021
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in RCI Industries and Technologies Ltd. v. Commissioner DGST Delhi &Ors. [W.P.(C) 121/2021 decided on January 7, 2021] dismissed the writ application filed to impugn the search action at the business premises on the ground that there are ‘reasons to believe' to inspect and search the business premises by the GST Authorities ('the Respondents') as per Section 67 of the Delhi Goods and Service Tax Act, 2017 ('DGST Act').
Citation :
W.P.(C) 121/2021 decided on January 7, 2021
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Bimal Jain
Published in GST
Views : 177
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