2021 (2) TMI 701

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 2618 of 2021 - -<br>GST<br>HONOURABLE MR. JUSTICE J.B. PARDIWALA and HONOURABLE MR. JUSTICE ILESH J. VORA Appearance: MR. AVINASH PODDAR (9761) for the Petitioner(s) No. 1,2 DS AFF.NOT FILED (N)(11) for the Respondent(s) No. 1,2,3,4,5,6 &nbsp; COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard all the lea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Goods and Services Tax Act, 2017 under any circumstances. (2) Even if the assessee comes forward to make voluntary payment by filing Form DRC-03, the assessee should be asked/ advised to file such Form DRC-03 on the next day after the end of search proceedings and after the officers of the visiting team ....