Authorization Of Search Without Following Procedure Not Valid

Facts of the Case:- The Petitioner filed the petition before the Hon’ble High Court aggrieved by the action of search and seizure carried out on the premises of the petitioner.

It was submitted on behalf of the petitioner that the procedure contemplated under Section 67 of the U.P.G.S.T. Act, has not been followed by the Joint Commissioner while granting the authorization for search and seizure.

Held: –

• On perusal of the documents placed on record, it was found by the Hon’ble Court that the authorization for search under the Form GST INS -01 was issued on 31.08.2022. However, the reasons for carrying out the search was provided to the Joint Commissioner subsequently which he has signed on September 1, 2022.
• Therefore, the Hon’ble Court was of the opinion that this is a clear case of putting the cart before the horse, wherein the officer concerned has authorized the search and seizure without even looking into the reasons for the authorization of the same.
• The Hon’ble Court on perusal of the provisions of the Section 67, found that it is clear that it is only after reasons are provided to the Joint Commissioner, he can authorize in writing any search and seizure to be carried out.
• Though, in the present case, the said procedure had not been followed, and accordingly, the entire authorization is vitiated and liable to be quashed.

The Hon’ble Court with the above observations and findings, allowed the petition holding that the entire search and seizure that has been carried out is based on an illegal authorization and is accordingly quashed and set aside. The Authorities are directed to release all goods and documents that they may have detained or confiscated.

To read the complete judgment 2023 Taxo.online 1377