Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Excellentvision Technical Academy (P.) Ltd. v. State of U.P.[Writ Tax No. 554 of 2023 dated May 20, 2024] held that where Revenue department failed to put forward the actual reasons to believe as required under Section 67 of the Central Goods and Services Tax Act, 2017 before initiating search, in such case the entire proceedings is liable to be quashed.
Citation :
Writ Tax No. 554 of 2023 dated May 20, 2024
Subscribe to CCI PRO for unlimited access
Already a PRO member? Login here for an ad-free experience.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CMNITY HIRE
New Delhi
Others
View Details
Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
View Details
CAclubindia
