No Recovery Should Be Made At The Time Of Search/Inspection Under Any Circumstances: Gujarat High Court Directs GST Officials

Sparsh Upadhyay

18 Feb 2021 9:22 AM IST

Even if the assessee comes forward to make a voluntary payment, the assessee should be asked/ advised to do so on the next day after the end of search proceedings and after the officers of the visiting team have left the premises of the assessee: Gujarat High Court

In a crucial order, the Gujarat High Court on Tuesday (16th February) directed the Central Board of Indirect Taxes and Customs as well as the Chief Commissioner of Central/State Tax of the State of Gujarat, inter alia, to make no recovery in any mode at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Goods and Services Tax Act, 2017...

No Recovery Should Be Made At The Time Of Search/Inspection Under Any Circumstances: Gujarat High Court Directs GST Officials

Sparsh Upadhyay

Even if the assessee comes forward to make a voluntary payment, the assessee should be asked/ advised to do so on the next day after the end of search proceedings and after the officers of the visiting team have left the premises of the assessee: Gujarat High Court

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