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 disclose any reasons forming the basis of the search, that no independent witnesses were present, and that employees of the petitioners were wrongly made witnesses in violation of Section 67(10). It was also alleged that signatures of Panchas were absent on the seizure order in Form GST INS-02.
A key grievance concerned the sealing of cash amounting to ₹24 lakhs at the premises, which remained in the custody of the petitioners but was sealed by the authorities, thereby restricting its use. By an earlier order dated September 16, 2025, the Court directed the GST authorities to file a report by affidavit, particularly in view of the petitioners’ insistence on immediate release of the cash.
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