Case Law Details
Case Name : R. J. Trading Co. Vs Commissioner of CGST, Delhi North &
Related Assessment Year : 20/07/2021
Courts :
All High Courts Delhi High Court
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R. J. Trading Co. Vs Commissioner of CGST, Delhi North & Ors. (Delhi High Court)
Search and Seizure carried out by the Inspector of CGST without authority of a proper jurisdictional officer is unlawful – Delhi High Court
In case of R J Trading Company vs. Commissioner of CGST, Delhi (W.P.(C).4847/2021 it is held that search and seizure carried out by the Inspector of CGST without authority of a proper jurisdictional officer is unlawful/ unsustainable.
Brief of the case is herein below:
The petitioner M/s. R J Trading Company was engaged in the business of trading in cigarettes and to...
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