High Court Rules CGST Delhi North's Search and Seizure Unlawful Due to Lack of Jurisdiction and Legal Basis.

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....Search and seizure - jurisdiction of CGST Delhi North Commissionerate - reasons to believe - Admittedly, in the instant case, no investigations were carried out against RJT by the CGST Delhi North Commissionerate. The authorization, (and qua which there is no dispute) was based on the communication dated 05.03.2021 addressed by Joint Commissioner (AE), Gautam Budh Nagar to the Additional/Joint Commissioner, CGST Delhi North Commissionerate. - the search and seizure conducted by CGST Delhi North Commissionerate are declared unlawful - HC....