https://www.taxtmi.com/caselaws?id=779144 HC dismissed the petition and upheld the GST officers' search and seizure actions under Section 67, finding that senior officers had requisite reasons to believe tax evasion via fake ITC and that entry to the premises was lawfully obtained through the tenant. The Court emphasized statutory safeguards and procedural prerequisites for inspection, seizure, inventory, receipts and return of goods if no SCN is issued within prescribed periods, and noted remedies open to the petitioners but refused intervention at the investigation stage. Petition disposed of. en-us Mon, 15 Sep 2025 00:00:00 +0530 Mon, 29 Sep 2025 08:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779144 HC dismissed the petition and upheld the GST officers' search and seizure actions under Section 67, finding that senior officers had requisite reasons to believe tax evasion via fake ITC and that entry to the premises was lawfully obtained through the tenant. The Court emphasized statutory safeguards and procedural prerequisites for inspection, seizure, inventory, receipts and return of goods if no SCN is issued within prescribed periods, and noted remedies open to the petitioners but refused intervention at the investigation stage. Petition disposed of. Case-Laws GST Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779144