2026 (10) TMI 1375

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hyam Sundar Paliwal Dy. S.G. with Mr. Mudit Vaishnav Mr. Rishabh Dadhich and Mr. Jitesh Kumar Suthar ORDER(ORAL) PER: ARUN MONGA, J: 1. Petitioner inter alia, seeks quashing of show cause notices in Form GST DRC-01A dated 18.05.2026 and Form GST DRC-01 dated 18.06.2026, whereby demand of tax, interest and penalty has been proposed, on the ground of alleged procedural violations in the search and seizure proceedings, including non-issuance of Form GST INS-02. 2. The petitioner is engaged in wholesale and retail business and dealing in, inter alia, ferrous waste and scrap, iron and steel ingots, bars and rods and allied goods. On 22.12.2025, Respondent No. 2 issued Form GST INS-01 under Rule 139(1) of the CGST Rules, 2017 read wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-02, and that the use of the expression "shall" in Rule 139(2) makes such requirement mandatory. Learned counsel submits that non-compliance with the prescribed statutory procedure vitiates the search and seizure proceedings. 3.1 Learned counsel further contends that Form GST INS-02 was neither communicated to the petitioner nor made available on the GST portal, thereby depriving the petitioner of the details of the goods, documents and other articles allegedly seized and violating the principles of natural justice. It is submitted that the GST portal itself contemplates availability of Form INS-02 to the taxpayer, as reflected in the relevant departmental FAQs. 4. Per contra, learned counsel appearing for the respondents submits that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e time when the search was carried out and certain documents/evidence were seized from his premises. 8. However, we are unable to countenance the aforesaid stand taken by learned counsel for the petitioner, in light of the following candid stand taken on oath in the reply filed to the petition, the relevant portion whereof is extracted below: "That it is submitted that the Petitioner's primary grievance regarding the non-issuance of FORM GST INS-02 is factually incorrect and legally untenable. The said form, being the Order of Seizure, was duly prepared during the search proceedings on 22.12.2025 in the presence of the Petitioner and independent witnesses, and a copy thereof was provided to the Petitioner, which is a matter of r....