https://www.taxtmi.com/caselaws?id=796638 Withdrawal of an authorisation letter removes the legal basis for an inspection and for seizure or retention of documents under Section 67. Where the department withdraws the authorisation during proceedings challenging its validity without reserving liberty to retain material obtained, it cannot retain files and documents taken in that inspection and must return them immediately. Principles governing admissibility of evidence obtained through an illegal search do not determine the separate issue of whether the department may retain the seized material. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796638 Withdrawal of an authorisation letter removes the legal basis for an inspection and for seizure or retention of documents under Section 67. Where the department withdraws the authorisation during proceedings challenging its validity without reserving liberty to retain material obtained, it cannot retain files and documents taken in that inspection and must return them immediately. Principles governing admissibility of evidence obtained through an illegal search do not determine the separate issue of whether the department may retain the seized material. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796638