Gauhati High Court
For assessee
High Courts
Rulings of the High Court of Gauhati, newest first.
2 rulings found
Gauhati High Court
Where authorities seized cash, along with other items, during search under section 67 but cash did not fall within permissible articles for seizure, such action was illegal and, although cash was refunded before adjudication, petitioner was entitled to interest for period of illegal withholding and respondent authorities were required to compute and pay such interest. GST: Where search under section 67 resulted in seizure of mobile phones, pen drives and a bank card, and since SCN was already issued, continued retention of seized goods was unwarranted and Investigating Officer was required to arrange immediate release of said items to petitioner
Gauhati High Court
Power conferred under section 67(4) can only be exercised upon initiation of search proceedings and so long search proceedings are continuing, keeping premises of petitioner sealed for last four months was illegal and against mandate of section 67(4), as power under Section 67(4) ceases to exist once search proceedings culminated with seizure of goods, documents, books or things