70 court rulings on GST Search & Seizure under Section 67 — sourced from Supreme Court, High Courts, CESTAT, AAR and AAAR.
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ashok Parasuram Uthale vs The Intelligence Officer*. *** ### **Judgment Summary** **Case Title:** Ashok Parasuram Uthale vs The Intelligence Officer **Court:** High Court of Kerala...
As a Senior GST Legal Analyst, I have summarized the judgment of Kesar Jewellers vs Union Of India: --- **1. Outcome** The High Court set aside the impugned provisional attachment order issued under Section 83 of the CGST Act, 2017, and consequently directed the defreezing...
Here is a summary of the judgment: **1. Outcome** The High Court rejected the petitioner's Special Civil Application, upholding the provisional attachment orders of the petitioner's bank accounts. The Court found no grounds to interfere with the orders as the petitioner was...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: M/S D.S. Enterprises vs Principal Commissioner Of Central Goods and Services Tax** **1. Outcome** This is an interim order. The High Court has not quashed...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Kashish Optics Ltd. vs The Commissioner, Cgst Delhi West & Ors. *** ### **Judgment Summary** **Case Title:** M/S Kashish Optics Ltd. vs The Commissioner, Cgst Delhi West &...
Here is a summary of the judgment M/S Mansi Overseas vs Principal Commissioner Of Goods And ... on 24 January, 2025: --- ### 1. Outcome The Delhi High Court allowed the writ petition, quashing the impugned provisional attachment order dated 26 December 2024. The respondents...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S N.P. Industries vs Union Of India & Ors*. *** ### **Judgment Summary** **Case Title:** M/S N.P. Industries vs Union Of India & Ors **Citation:** W.P.(C) 8053/2025 & W.P.(C)...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of Oral Order: Patna High Court** **Case:** M/S Sri Sai Food Grain And Iron Stors vs The State Of Bihar **Date of Order:** February 12, 2025 **Case...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. Gunnam Infra Projects Private Limited vs The Union Of India*. *** ### **Judgment Summary: M/S. Gunnam Infra Projects Private Limited vs The Union Of India** **1. Outcome** The...
Of course. As a Senior GST Legal Analyst, I have analyzed the provided court order. Please note, while the analysis is from the perspective of a GST legal expert, the judgment in question pertains to the **Income Tax Act, 1961**, not GST law. The only reference to GST is...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Rahul R Bhat vs P.V. Rethnakaran*. *** ### **Judgment Summary: W.P.(C) No. 2736 of 2025** **1. Outcome** The writ petition was dismissed by the High Court of Kerala, finding no merit...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shivam Iron Store vs. Union Of India & Anr.* *** ### **Summary of Judgment** **Case Title:** Shivam Iron Store Through Proprietor Jagdish Rai Bansal vs Union Of India &...
Here is a summary of the judgment: **1. Outcome** The petition was disposed of as having become infructuous. The High Court quashed the provisional attachment orders issued under Section 83 of the KGST/CGST Act, 2017, holding that they had ceased to exist by operation of law...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *The Intelligence Officer vs M/S Kesar Color Chem Industries*. *** ### **1. Outcome** The Writ Appeal filed by the Intelligence Officer, DGGI, was **dismissed**. The High Court upheld the order...
As a Senior GST Legal Analyst, here is a summary of the judgment: **1. Outcome** The Writ Appeal filed by the Revenue was **allowed-in-part**. The High Court: * **Set aside** the Single Judge's finding that a pre-decisional hearing is required before ordering provisional...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Aimlay Private Limited vs Commissioner Of Central Tax*. *** ### **Judgment Summary: Aimlay Private Limited vs Commissioner Of Central Tax** #### **1. Outcome** The writ petition was...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Aimlay Private Limited vs. Commissioner of Central Tax*. *** ### **GST Judgment Summary** **Case Title:** Aimlay Private Limited (Through The Director Sh. Rakesh Gupta) & Ors. vs....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Aimlay Private Limited vs. Commissioner of Central Tax** #### **1. Outcome** This is an interim order with the following outcomes: * **Provisional...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Bangalore Electrical Supply vs The Assistant Commissioner Of Central Tax** **1. Outcome** The writ petition was **allowed**. * The impugned...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Case Summary: Jai Prakash Jalan vs. DGGI** **W.P.(CRL) 3551/2024, Delhi High Court** **Date of Order:** 13 November, 2024 **Coram:** Hon'ble Mr. Justice Chandra Dhari...
Excellent. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Jetibai Grandsons Services India Pvt Ltd vs Union Of India & Ors.* *** ### **Summary of Judgment: W.P. (C) 438/2024** **1. Outcome** The writ petition was **dismissed** by the Delhi...
As a Senior GST Legal Analyst, here is a summary of the judgment M/S Adil Trading vs The Superintendent, on 28 February, 2024: ### 1. Outcome The Writ Petition was **allowed**. The provisional attachment order issued by the respondent under Section 83 of the CGST Act, 2017,...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Kesar Colour Chem Industries vs The Intelligence Officer*. *** ### **Summary of Judgment** **1. Outcome** The writ petition was partially allowed. The Court declared the recovery...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S R.C. Infra Digital Solutions vs. Union of India. *** ### **Judgment Summary** **1. Outcome** The writ petition was **dismissed** with no order as to costs. The Court found no merit in the...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Stalwart Alloys India Pvt Ltd vs Union Of India And Ors. *** ### **1. Outcome** The writ petitions were **allowed**. The Court quashed the orders/letters dated 08.07.2020 and 15.03.2022 by...
Here's a summary of the judgment: **1. Outcome** The Gujarat High Court rejected the Special Civil Application filed by M/S. Shree Dhanlaxmi Metal Industries, thereby upholding the provisional attachment orders dated 14.09.2023 over both the movable and immovable properties...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shree Sai Hanuman Smelters Private Limited vs Senior Intelligent Officer*. *** ### **GST Judgment Summary** **Title:** Shree Sai Hanuman Smelters Private Limited vs Senior...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Union Of India vs Gautam Garg*. *** ### **Judgment Summary: Union Of India vs Gautam Garg** **1. Outcome** The High Court **allowed** the bail cancellation application filed by the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Best Crop Science Pvt. Ltd. vs Superintendent, CGST*. --- ### **Judgment Summary: Best Crop Science Pvt. Ltd. vs Superintendent, CGST** **1. Outcome** The writ petition was disposed...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Getalong Enterprise Ltd vs Superintendent (Anti Evasion) Cgst And ...*. *** ### **Judgment Summary** **1. Outcome** The Writ Petition was **disposed of** by the High Court. The court...
Here's a summary of the judgment: --- **1. Outcome** The High Court upheld the provisional attachment of the petitioner's bank accounts, but with a strict condition. While acknowledging the *prima facie* material for the attachment and the subsequent extension order, the...
Here is a summary of the judgment M/S Sushant Steel Through Proprietor ... vs State Of Gujarat, structured as requested: --- **1. Outcome** The petition is partly allowed. The High Court affirmed that the initial provisional attachment under Section 83 CGST Act was validly...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S. Narendra Polypack Industries vs The Additional Director General, DGGI. *** ### **Judgment Summary: M/S. Narendra Polypack Industries vs The Additional Director General,...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Mobile Shoppe vs Union Of India*. *** ### **Judgment Summary: Mobile Shoppe vs Union Of India** **Date of Judgment:** 20 January 2023 **Bench:** Hon’ble Ms. Justice Sonia Gokani and Hon’ble...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Mr.S.Ganesan vs The Additional Director*. *** ### **Judgment Summary** **Case:** Mr.S.Ganesan vs The Additional Director, Directorate General of GST Intelligence **Citation:**...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Neeraj Jain vs The Union Of India*. *** ### **Judgment Summary: Neeraj Jain vs The Union Of India** **1. Outcome** The writ petition was **dismissed**. The Court upheld the validity...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Rajeev Chhatwal vs Commissioner Of Goods And Services Tax*. *** ### **Judgment Summary** **1. Outcome** The writ petition was allowed. The Court directed the respondent (GST...
Here is a summary of the judgment: **1. Outcome** The Gujarat High Court **quashed and set aside** the provisional attachment order dated 18.05.2022 issued under Section 83 of the GST Act, which had frozen the petitioner's bank account. However, to balance the interest of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Amit Gupta vs Directorate General Of Gst Intelligence*. --- ### **Judgment Summary: Amit Gupta vs DGGI** **1. Outcome** The Delhi High Court set aside the order of the Chief...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Dhruv Krishan Maggu vs Principal Director General, DGGI*. *** ### **Judgment Summary** **1. Outcome** The writ petition was dismissed. The Delhi High Court refused to direct the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Greenfinch Team Management P Ltd vs Union Of India*. *** ### **Judgment Summary: Greenfinch Team Management P Ltd vs Union Of India** #### **1. Outcome** The Writ Petition was...
As a Senior GST Legal Analyst, here is a summary of the judgment: **1. Outcome** The High Court granted an interim suspension of the provisional attachment orders dated 01.04.2022 and 06.04.2022, until 15.07.2022, finding that the petitioner had made out a *prima facie*...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Utkarsh Ispat Llp vs State Of Gujarat. *** ### **Judgment Summary: M/S Utkarsh Ispat Llp vs State Of Gujarat** #### **1. Outcome** The writ application was **partly allowed**....
Here is a summary of the judgment M/S.Sree Meenashi Industries vs The Additional Chief Secretary: --- **1. Outcome** The Madras High Court allowed the writ petitions, setting aside the provisional attachment orders issued under Section 83 of the TNGST Act, 2017, and the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Jaychem Enterprise Pvt Ltd vs Additional Director General Nagpur*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of without granting the petitioner's...
Here's a summary of the judgment: --- **1. Outcome** The Writ Petition was **allowed**. The impugned order of provisional attachment of the petitioner's bank accounts (Form GST DRC-22 dated 23.11.2020) was **set aside**. The respondents were directed to complete the...
Here is a summary of the judgment: **1. Outcome** The High Court did not quash the provisional attachment orders outright but issued specific directions to the revenue authorities and the petitioner. It directed the authority to pass a reasoned adjudication order within 10...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Roshni Sana Jaiswal vs Commissioner Of Central Taxes, GST Delhi (East)*. *** ### **Judgment Summary: Roshni Sana Jaiswal vs Commissioner Of Central Taxes** **1. Outcome** The Delhi...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in Smt. Sonam Berlia vs State Of Odisha. *** ### **Judgment Summary: Smt. Sonam Berlia vs State Of Odisha** #### **1. Outcome** The writ petition was allowed. The High Court quashed the...
As a Senior GST Legal Analyst, here's a summary of the judgment: --- **1. Outcome** The writ-application was allowed. The impugned provisional attachment orders for the petitioner's two bank accounts (Current and Savings with HDFC Bank Limited) were quashed and set aside....
Here's a summary of the judgment: 1. **Outcome** The Writ Application was allowed. The High Court: * Quashed and set aside the provisional attachment order passed by the Assistant Commissioner under Section 83 of the GGST Act, 2017, concerning both immovable...
**1. Outcome** The petition was summarily dismissed. The Gujarat High Court upheld the provisional attachment of the petitioners' bank accounts under Section 83 of the Gujarat Goods and Service Tax Act, 2017 (GGST Act), finding no grounds to interfere with the respondent...
Here is a summary of the judgment: --- **1. Outcome** The writ application was partly allowed. The High Court quashed and set aside the provisional attachment order (Form GST DRC-22) pertaining to the taxpayer's residential premises issued under Section 83 of the CGST Act,...
As a Senior GST Legal Analyst, here is a summary of the judgment M/S Anjani Impex vs State Of Gujarat: --- ### 1. Outcome The writ application was **partially allowed**. The Court **quashed and set aside** the provisional attachment orders (Form GST DRC-22) for both the...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Bhawani Textiles vs Additional Director General. *** ### **Judgment Summary** **1. Outcome** The High Court disposed of the writ application with a specific direction to the Directorate...
**1. Outcome** The writ application was allowed. The High Court quashed and set aside the provisional attachment order of the petitioner's five bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (GST Act), and ordered their immediate removal from...
## Judgment Summary: M/S. Meenakshi Trendz Through Its ... vs State Of Gujarat (01/10/2020) ### 1. Outcome The writ application was **partly allowed**. The High Court: * Refused to interfere with the order in Form GST DRC-01A. * **Quashed and set aside** the provisional...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Siddharth Mandavia vs Union Of India*. *** ### **Summary of Judgment: Siddharth Mandavia vs Union Of India** #### **1. Outcome** This is an **interim order** where the Bombay High...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Siddharth Mandavia vs Union Of India And 6 Ors*. *** ### **Judgment Summary: Siddharth Mandavia vs Union Of India (WPL No. 2901 of 2020)** ### 1. Outcome This is an interim order. The High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in Smt Kanishka Matta vs Union Of India. *** ### **Judgment Summary** **Case Title:** Smt Kanishka Matta vs Union Of India **Citation:** Writ Petition No.8204/2020 **Court:** High Court...
Of course. Here is a summary of the judgment in the requested structured format. *** ### Summary of Judgment: Tvl.Rising International Co vs The Commissioner Of Central Gst **1. Outcome** The writ petition was **partly allowed**. * The Court sustained the seizure order...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order: M/S Golden Cotton Industries vs Union Of India** **Date of Order:** February 06, 2019 **Court:** High Court of Gujarat at...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Paresh Nathalal Chauhan vs State Of Gujarat*. *** ### **Judgment Summary: Paresh Nathalal Chauhan vs State Of Gujarat** **Date of Order:** 25 October, 2019 **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Prakashsinh Hathisinh Udavat vs State Of Gujarat*. *** ### **Judgment Summary: Prakashsinh Hathisinh Udavat vs State Of Gujarat** **1. Outcome** This is an interim order. The High...
Here is a structured summary of the judgment: --- **1. Outcome** The Special Civil Applications are allowed. The provisional attachment orders issued by the respondent under Section 83 of the CGST Act, 2017, for the bank accounts of the writ applicants are quashed and set...
Here's a summary of the judgment: --- **1. Outcome** The Special Civil Applications were allowed. The orders of provisional attachment of the bank accounts of the writ applicants were quashed and set aside. **2. Core Issue** The core issue was the legality and...
As a Senior GST Legal Analyst, here is a summary of the judgment: --- **1. Outcome** The Gujarat High Court quashed and set aside the provisional attachment orders of the taxpayer's bank accounts, allowing all six writ applications. **2. Core Issue** The core issue was the...
Here is a summary of the judgment: --- **1. Outcome** The High Court allowed all six writ applications, quashing and setting aside the provisional attachment orders of the bank accounts belonging to the writ applicants. **2. Core Issue** The core issue was whether the...
Here is a summary of the judgment: --- **1. Outcome** The Gujarat High Court allowed all six writ applications, quashing and setting aside the provisional attachment orders of the bank accounts belonging to the writ applicants. **2. Core Issue** The core issue was whether...
Here's a summary of the judgment: **1. Outcome** The High Court allowed all six writ applications, quashing and setting aside the provisional attachment orders of the bank accounts belonging to the writ applicants. **2. Core Issue** The core issue was whether the...