https://www.taxtmi.com/caselaws?id=249539 The court declared the search and seizure conducted by the respondents as illegal due to non-compliance with statutory provisions, including failure to show the authorization letter, involve independent witnesses, and issue a receipt for the seized documents. However, the court allowed the respondents to proceed cautiously with the seized documents for investigating potential tax evasion by the petitioner, emphasizing that evidence collected during the illegal search should be evaluated with caution. The petition was partially allowed, with no order as to costs. en-us Fri, 04 Nov 2011 00:00:00 +0530 Wed, 16 Jul 2014 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249539 The court declared the search and seizure conducted by the respondents as illegal due to non-compliance with statutory provisions, including failure to show the authorization letter, involve independent witnesses, and issue a receipt for the seized documents. However, the court allowed the respondents to proceed cautiously with the seized documents for investigating potential tax evasion by the petitioner, emphasizing that evidence collected during the illegal search should be evaluated with caution. The petition was partially allowed, with no order as to costs. Case-Laws VAT and Sales Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249539