Recording reason to believe in INS-01 is a pre-requisite to initiate Search
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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Bimal Jain
Published in GST
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