HC issued directions that no recovery should be during search/inspection under any circumstances
Last updated: 18 March 2021
Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court in Bhumi Associate v. Union of India [R/Special Civil Application Nos. 2426, 2515, 2618 and 3196 of 2021 decided on February 18, 2021] passed an interim order directing the CBIC and Chief Commissioner of Central/State Tax to issue guidelines by way of suitable circular/instructions that no recovery in any mode by cheque, cash, e-payment or adjustment of Input Tax Credit ('ITC') should be made at time of search/inspection proceedings under Section 67 of the Central Goods and Services Tax Act, 2017 ('CGST Act') that deals with power of inspection, search and seizure.
Citation :
R/Special Civil Application Nos. 2426, 2515, 2618 and 3196 of 2021 decided on February 18, 2021
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Bimal Jain
Published in GST
Views : 168
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