Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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The HC dismissed the petition challenging CGST officials' search and seizure at premises linked to the Gumber family, holding petitioners sought premature judicial intervention during investigation. The court found the proper officer had "reasons to believe" justifying inspection, search and seizure under Section 67 of the Act, and that entry was not unlawfully obtained where a tenant provided access. Allegations of privacy breach by seizure of CCTV footage were noted but did not vitiate the exercise of power. The HC emphasised statutory safeguards (including requirement to record reasons and inventory, and return if no SCN within prescribed period) and left other constitutional and statutory remedies open to the petitioners.
The HC dismissed the petition challenging CGST officials' search and seizure at premises linked to the Gumber family, holding petitioners sought premature judicial intervention during investigation. The court found the proper officer had "reasons to believe" justifying inspection, search and seizure under Section 67 of the Act, and that entry was not unlawfully obtained where a tenant provided access. Allegations of privacy breach by seizure of CCTV footage were noted but did not vitiate the exercise of power. The HC emphasised statutory safeguards (including requirement to record reasons and inventory, and return if no SCN within prescribed period) and left other constitutional and statutory remedies open to the petitioners.
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