2026 (8) TMI 511

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... wholesaler. They had registered themselves on the GST portal. While so, on 16.08.2023, a surprise inspection was conducted on the petitioner's business premises. Jewellery and physical stock of gold bullion were seized. The petitioner explained as to why the quantity treated as excess by the department was not included in the book of accounts. The petitioner alleges that they were compelled to pay tax amount of Rs. 32,62,640/- on 16.08.2023. 2.Yet another inspection of the petitioner's premises was held on 25.01.2024 on the basis of another authorization letter dated 24.01.2024. During the said inspection, the petitioner's statement was obtained. On the said date, certain files and documents were also taken from the petition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....litical leader was portrayed as a right person in a wrong party. When during a press conference at Chennai, this was put to him, he wittily responded that if the fruit is good, the tree must be okay. Law, however, adopts a more nuanced position. In Poorna Mal V. Director of Inspection of Income Tax (Investigation), New Delhi reported in (1974) 1 SCC 345, it was held that unless there is an express or necessary implied prohibition in the Constitution or other law, evidence obtained as a result of illegal search or seizure is not liable to be shut out. Instance of such prohibition can be found in Sections 24 to 26 of the Evidence Act, 1872. In Selvi Vs. State of Karnataka reported in 2010 7 SCC 263, it was observed that the doctrine of "exclu....