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| March 2023 (Week 3) | ||
GST NEWS BULLETIN
Search & Seizure proceedings cannot be initiated unless there is sufficient material against the assessee
The Hon’ble Supreme Court in Union of India & Ors. v. M/s. Magnum Steel Ltd. [Civil Appeal Nos. 9597-9599 of 2011 dated March 2, 2023] has held that the person authorizing the search must express its satisfaction that the material is sufficient for it to conclude that the search is necessary.
SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch
The Hon’ble Ahmedabad High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717 of 2022 dated February 9, 2023] has held that, when the deposit within the stipulated period was made, a technical glitch being the reason for the non-functioning
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