GST Demand Unsustainable if Based on Tampered Inspection Reports: Patna HC

Sri Sai Food Grain and Iron Stors Vs State of Bihar (Patna High Court)

In the case of Sri Sai Food Grain and Iron Stores vs. State of Bihar, the Patna High Court examined the validity of a GST demand based on an inspection carried out on January 18, 2024. The petitioner challenged the ₹88.64 lakh demand under Section 74(9) of the CGST/BGST Act, asserting that the inspection and seizure violated statutory provisions. As per Section 67(10) of the CGST Act and Section 100 of the Code of Criminal Procedure, an inspection must be conducted in the presence of two independent w

Please become a Premium member. If you are already a Premium member, login here to access the full content.