Challenge to 'search action' at business premises dismissed by High Court citing presence of 'reason to believe'

Last updated: 25 March 2021

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Quick Summary

The Delhi High Court has dismissed a challenge to a GST search action conducted at business premises. The court found that the GST authorities had sufficient 'reason to believe' to conduct the search under Section 67 of the DGST Act. The petitioner's arguments regarding the absence of independent witnesses and parallel inquiries were not upheld, and the court noted that the petitioner had not retracted a statement made during the search admitting tax liability.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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