https://www.taxtmi.com/caselaws?id=408867 The High Court upheld the legality of search and seizure operations under Sections 67 and 71 of the GST Act in response to a petition challenging a letter requesting reversal of Input Tax Credit based on invoices from non-existent firms. The court directed the petitioner to cooperate with the competent authority, conduct proceedings virtually, and set a three-month timeline for an order. The petitioner was granted a four-week appeal period and instructed to avoid unnecessary adjournments, cooperate during proceedings, and utilize digital platforms due to the pandemic. The court emphasized the right to challenge the order in accordance with the law, concluding the case with mutually agreeable terms for further proceedings. en-us Mon, 03 May 2021 00:00:00 +0530 Mon, 08 Nov 2021 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408867 The High Court upheld the legality of search and seizure operations under Sections 67 and 71 of the GST Act in response to a petition challenging a letter requesting reversal of Input Tax Credit based on invoices from non-existent firms. The court directed the petitioner to cooperate with the competent authority, conduct proceedings virtually, and set a three-month timeline for an order. The petitioner was granted a four-week appeal period and instructed to avoid unnecessary adjournments, cooperate during proceedings, and utilize digital platforms due to the pandemic. The court emphasized the right to challenge the order in accordance with the law, concluding the case with mutually agreeable terms for further proceedings. Case-Laws GST Mon, 03 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408867