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Amount deposited during search cannot be retained as proceedings u/s 74(1) of CGST Act not initiated
Case Law Details
- Case Name
- Modern Insecticides Ltd. Vs Commissioner (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Modern Insecticides Ltd. Vs Commissioner (Punjab and Haryana High Court)
Punjab & Haryana High Court held that amount deposited during the search cannot be retained by the department as this deposit cannot be taken to be voluntary as no proceedings u/s 74(1) of the CGST Act has been initiated.
Facts- Officials of the respondents searched the factory premises of the petitioner and resumed the entire record lying there. On 07.03.2020, they got deposited a sum of Rs.39,15,583/-. The respondents conducted the second search on 15.01.2021 and took away the Director and Chartered Accountant of th...
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