Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Direction to the respondents to return all the documents and record seized - Allegation of availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills - Section 105 of the Customs Act, 1962 - The factual aspect cannot be gone into at this stage and would not be a reason to quash the panchnama or to declare the search illegal.
Direction to the respondents to return all the documents and record seized - Allegation of availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills - Section 105 of the Customs Act, 1962 - The factual aspect cannot be gone into at this stage and would not be a reason to quash the panchnama or to declare the search illegal.
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