Recording reason to believe in INS-01 is a pre-requisite to initiate Search

Last updated: 04 July 2024

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The Allahabad High Court has ruled that the Revenue department must record specific 'reasons to believe' before initiating a search under Section 67 of the GST Act. In a case involving Excellentvision Technical Academy, the court found that the department failed to provide these reasons and issued search warrants retrospectively and with questionable authenticity. Consequently, the court quashed the entire proceedings and ordered a refund of any amounts deposited by the petitioner.

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

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5708_excellentvision_technical_academy_pvt_ltd.pdf

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Judgement posted by

Bimal Jain

Service

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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