Search & seizure — tax rulings

Gauhati High Court11 Sept 2026

For assessee

Ankit Choudhary v. Union of India

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 Court11 Sept 2026

For assessee

Ankit Choudhary v. Union of India

Gauhati High Court10 Aug 2026

For assessee

Surendra Sharma v. State of Assam

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

CGST S.67

Madras High Court5 Aug 2026

For assesseeRemanded

Bhima Enterprises v. Principal Chief Commissioner of GST & Central Excise

Where search authorization issued in respect of petitioner partnership firm under Section 67(2) lacked DIN with only a generic assertion of technical difficulty and no contemporaneous record, and DIN was neither timely generated nor communicated to noticee, mandatory requirements of DIN display, contemporaneous recording of exception, regularization, and sharing with noticee were breached, rendering authorization non-compliant; authorities to initiate fresh proceeding

CGST S.67