GST Advance Ruling Rejected as Search & Seizure Issues Fall Outside Section 97 Scope

In re Anil Kumar Tirthani (GST AAR Rajasthan) In the matter of In re Anil Kumar Tirthani, the applicant approached the Authority for Advance Ruling (AAR), Rajasthan, raising multiple questions concerning the legality of GST search proceedings, seizure and confiscation of cash and goods, imposition of penalties, and treatment of goods allegedly belonging to third parties. The applicant submitted that an unauthorized search was conducted at the residential premises of his uncle, Mr. Lalit Tirthani. It was stated that cash amounting to ₹10 lakhs was wrongly seized from the uncle’s premises an...