Search & Seizure proceedings cannot be initiated unless there is sufficient material against the assessee
Last updated: 11 March 2023
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in Union of India & Ors. v. M/s. Magnum Steel Ltd. [Civil Appeal Nos. 9597-9599 of 2011 dated March 2, 2023] has held that, the person authorizing the search must express its satisfaction that the material is sufficient for it to conclude that search is necessary. Further held that, there should exist something to show what is such material. Furthermore, stated that, the concerned official of the Revenue Department, who authorized the search did not refer to any information or any report on the record which was produced before the Hon'ble Madhya Pradesh High Court.
Citation :
Civil Appeal Nos. 9597-9599 of 2011 dated March 2, 2023
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Bimal Jain
Published in GST
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