High Court of Delhi5 August 2026

Goel Metal v. Union of India

For revenue

W.P.(C) NO.10996 OF 2026

The ruling in brief

Section 67 covered search, seizure and provisional release while Section 74A addressed determination of tax liability, both provisions operated in distinct fields and provisional release under Section 67(6) was not dependent on proceedings under Section 74A(9)

Provisions considered

Section 67, read with Section 74A, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Goel Metal v. Union of India

The ruling in brief

Provisions considered

Goel Metal v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Puneet Batra v. Union of India

Ankit Choudhary v. Union of India

HD Associates v. Union of India

Read the full analysis