https://www.taxtmi.com/caselaws?id=446875 Delhi HC held that GST inspection authorization under Section 67(1) CGST Act was patently erroneous as grounds specified in authorization were not supported by available information or material on record. Court found that apart from directions issued by Special Judge, no reasons existed to initiate search against petitioners. HC directed return of documents/photocopies collected during inspection since conditions for inspection were not satisfied. Regarding summons under Section 70, court clarified GST authorities not precluded from continuing proceedings under CGST Act provisions but no further action required for complying with Special Judge's order. Petition disposed. en-us Thu, 07 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446875 Delhi HC held that GST inspection authorization under Section 67(1) CGST Act was patently erroneous as grounds specified in authorization were not supported by available information or material on record. Court found that apart from directions issued by Special Judge, no reasons existed to initiate search against petitioners. HC directed return of documents/photocopies collected during inspection since conditions for inspection were not satisfied. Regarding summons under Section 70, court clarified GST authorities not precluded from continuing proceedings under CGST Act provisions but no further action required for complying with Special Judge's order. Petition disposed. Case-Laws GST Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446875