Court Upholds Section 153C Notice Validity; No Interference at Show Cause Stage Over Jewelry Transfer and Missing GST Forms.

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....Validity of notice issued u/s 153C - recording of satisfaction note - In the satisfaction note, it has been recorded that the version put forth by the searched person that the Jewellery being given to the writ-applicant for job work was found not correct. Further, there was complete failure in producing the Forms 402 and 403 respectively of the GST which is a statutory requirement for the interstate transafer of goods for job work or sales. - We are convinced that we should not interfere at the stage of showcause notice under Section 153C of the Act, 1961. - HC....