Search cannot be conducted until all the conditions u/s 67 of the CGST Act are fulfilled

Last updated: 04 October 2023

Save Share

Quick Summary

The Delhi High Court has ruled that searches under the CGST Act can only be conducted if all conditions specified in Section 67 are met. The court stayed proceedings from a search authorised by a Special Judge, directing the proper officer to ensure compliance with the Act before authorising any future searches. This decision clarifies the procedural requirements for GST authorities when initiating search and seizure operations.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of M/s.Bhagat Ram Om Prakash Private Limited &Anr. v. The Commissioner Central Tax GST Delhi-East [W.P. (C) 12304/2023 dated September 19, 2023] stayed the proceedings pursuant to the search, conducted on the basis of the directions issued by the Special Judge, for checking the source of amount, and directed the proper officer to authorized the search only if all the conditions specified under Section 67 of the Central Goods and Service Tax Act, 2017 ("the CGST Act") are fulfilled.

Citation :
W.P. (C) 12304/2023 dated September 19, 2023

Daily Limit Reached