https://www.taxtmi.com/caselaws?id=446607 Search authorisation under section 67(1) was upheld because FORM GST INS-01 was sufficient to record the statutory ground and the record showed reasons to believe that input tax credit had been availed from suppliers whose registrations were cancelled. The challenge to the search therefore failed. By contrast, input tax credit reversed during the search was ordered to be restored because a self-ascertained payment concludes liability only when voluntary; the late-night reversal during ongoing search and questioning, without FORM GST DRC-04 or later adjudication, was treated as involuntary and under pressure. The revenue's power to take lawful protective measures remained open. en-us Tue, 05 Dec 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446607 Search authorisation under section 67(1) was upheld because FORM GST INS-01 was sufficient to record the statutory ground and the record showed reasons to believe that input tax credit had been availed from suppliers whose registrations were cancelled. The challenge to the search therefore failed. By contrast, input tax credit reversed during the search was ordered to be restored because a self-ascertained payment concludes liability only when voluntary; the late-night reversal during ongoing search and questioning, without FORM GST DRC-04 or later adjudication, was treated as involuntary and under pressure. The revenue's power to take lawful protective measures remained open. Case-Laws GST Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446607