GST: Recording reason to believe in INS-01 is a pre-requisite to initiate Search

Excellentvision Technical Academy Pvt. Ltd. Vs State of U P And 5 Others (Allahabad High Court)

In a significant ruling, the Allahabad High Court in the case of Excellentvision Technical Academy Pvt. Ltd. v. State of U.P. [Writ Tax No. 554 of 2023, dated May 20, 2024] has emphasized the necessity for the Revenue department to record reasons in INS-01 before initiating search proceedings under Section 67 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.