Case Law Details
Case Name : Puspa Furniture Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court)
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Courts :
All High Courts Calcutta High Court
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Puspa Furniture Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging the legality of a search and seizure operation conducted by GST authorities under Section 67 of the CGST Act, 2017 at the office, sale office, and residential premises of the petitioners. The petitioners assailed the entire operation, alleging that it was conducted without authority of law, lacked valid “reasons to believe,” and violated statutory safeguards. They contended that the search authorization in Form GST INS-01 did not
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Author Bio
Ld. professional are requested to provide me citations – Reasons to Believe mandatory to disclose before the High court and it should be on the basis of some evidence not on open air- Petitioner favour judgements. Also requesting to write against judgements citation or judgements