https://www.taxtmi.com/caselaws?id=446554 HC held that the search and inspection under Section 67 CGST Act were not illegal merely because the authorization in Form INS-01 reproduced all possible statutory grounds without specifying a particular one, as the recorded reasons were connected and "reasons to believe" were stated to exist on file. However, HC held that Sections 73(5) and 74(5) are enabling provisions for voluntary tax payment and cannot be used to compel deposit of tax or ITC during search or inspection. As the ITC debit was not voluntary in this sense, HC directed reversal of ITC of Rs. 18,72,000 and its immediate re-credit to the petitioner's electronic credit ledger. en-us Tue, 05 Dec 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446554 HC held that the search and inspection under Section 67 CGST Act were not illegal merely because the authorization in Form INS-01 reproduced all possible statutory grounds without specifying a particular one, as the recorded reasons were connected and "reasons to believe" were stated to exist on file. However, HC held that Sections 73(5) and 74(5) are enabling provisions for voluntary tax payment and cannot be used to compel deposit of tax or ITC during search or inspection. As the ITC debit was not voluntary in this sense, HC directed reversal of ITC of Rs. 18,72,000 and its immediate re-credit to the petitioner's electronic credit ledger. Case-Laws GST Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446554