SEZ units are not exempt from search and seizure proceedings conducted by GST authorities

Last updated: 13 June 2023
Quick Summary
The Gujarat High Court has ruled that businesses operating within Special Economic Zones (SEZs) are not exempt from search and seizure proceedings by GST authorities. The court clarified that officers authorised by the Central Government can conduct investigations within SEZs without prior approval from the Development Commissioner. This decision confirms that SEZ units remain within the purview of GST laws and are subject to lawful investigation.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in the case of M/s. RHC Global Exports Pvt. Ltd. v. Union of India [R/Special Civil Application No. 5978 of 2023 dated June 06, 2023] held that GST authorities have power to conduct search and seizure against the assessee operating in Special Economic Zone ("SEZ") and further applied a cost on the assessee for abusing the due process of law.

Citation :
R/Special Civil Application No. 5978 of 2023 dated June 06, 2023

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Bimal Jain
Published in GST
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