Search under CGST, Recovery of Assesses’s Cash from Locked Room with an assumption of Possession to Assesses’s Daughter-in-Law is invalid: Delhi HC [Read Order]

By Yogitha S. Yogesh - On August 3, 2023 7:00 pm - 2 mins read

CGST - Search under CGST - Recovery of Assesses's Cash - Assesses's Cash - Assesses - Locked Room with an assumption - Locked Room - assumption - Daughter-in-Law is invalid - Delhi High Court - taxscan

The Delhi High Court has held that cash recovered during Search under Central Goods and Service Tax (CGST) from a Locked Room of assessee with the presence of Daughter in law of asseseee assuming that the possession belongs to her is invalid. Baleshwari Devi, the petitioner challenged the impugning the action of the respondents in…

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