Inspection, Search, and Seizure under GST: Who Can Conduct It and Why?
The Goods and Services Tax ( GST ) Act permits the authorities to conduct inspection, search, and seizure operations to ensure compliance and control...
![Delhi HC Rules Petitioner Ineligible for Gold Bar Release Over Non-Response to Timely SCN u/s 110(2) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/SCN-Customs-Act-Delhi-HC-Delhi-High-Court-Section-1102-of-the-Customs-Act-Petitioner-Delhi-HC-Rules-Taxscan.jpg "Delhi HC Rules Petitioner Ineligible for Gold Bar Release Over Non-Response to Timely SCN u/s 110(2) of Customs Act [Read Order]")
![No Addition towards Unsecured Loan can be Made by AO in Absence of Incriminating Materials found during Search and Seizure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Unsecured-Loan-AO-Absence-Incriminating-Materials-Search-Seizure-ITAT-TAXSCAN.jpg "No Addition towards Unsecured Loan can be Made by AO in Absence of Incriminating Materials found during Search and Seizure: ITAT [Read Order]")
![Seizure of Motorized Boat under Customs Act: Madras HC directs Assessee to Appear Before Customs Authority for Enquiry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Seizure-of-Motorized-Boat-Customs-Act-Seizure-Madras-High-Court-Assessee-Madras-HC-directs-Assessee-Assessee-to-Appear-Customs-Authority-for-Enquiry-Customs-Authority-taxscan.jpg "Seizure of Motorized Boat under Customs Act: Madras HC directs Assessee to Appear Before Customs Authority for Enquiry [Read Order]")
ITAT upholds Addition made by AO on Money Receipts on ground of Seizure of Relevant Documents u/s 292C of Income Tax Act [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) upheld the addition made by the assessing officer on money receipts on the ground of seizure of relevant documents under section 292C of the...
![ITAT upholds Addition made by AO on Money Receipts on ground of Seizure of Relevant Documents u/s 292C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-upheld-addition-assessing-officer-Income-Tax-Act-money-receipts-assessee-relevant-documents-income-tax-taxscan.jpg "ITAT upholds Addition made by AO on Money Receipts on ground of Seizure of Relevant Documents u/s 292C of Income Tax Act [Read Order]")
Challenge of Legality of Seizure: Calcutta HC Allows Release of Seized Machinery on Bank Guarantee [Read Order]
The Calcutta High Court allowed the release of seized machinery on bank guarantee as the petitioner, DRB Infrastructure Pvt. Ltd, has challenged the legality of the seizure. The petitioner has...
![Challenge of Legality of Seizure: Calcutta HC Allows Release of Seized Machinery on Bank Guarantee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Challenge-Legality-Seizure-Calcutta-HC-Allows-Release-Seized-Machinery-Bank-Guarantee-TAXSCAN.jpg "Challenge of Legality of Seizure: Calcutta HC Allows Release of Seized Machinery on Bank Guarantee [Read Order]")
ED unearths undisclosed credit of Rs. 66.35 Crore in offshore entities in Search and Seizure Operation in Bangalore
In a search, carried out in Bangalore, the Directorate of Enforcement (ED) unearthed undisclosed credit of Rs. 66.35 Crore in offshore entities. The search was carried out based on the case...
ED carries out Search and Seizure against Foreign Registered Online Gaming Companies, unveils Rs. 4000 Cr Layered Remittance Tax Fraud
The Directorate of Enforcement (ED) conducted search and seizure operations on 22.05.2023 and 23.05.2023 at 25 locations in Delhi, Gujarat, Maharashtra, Madhya Pradesh, and Andhra Pradesh. These...
Customs Cargo Service providers to allow Goods on Production of Certificate certifying period of Seizure without charging any Demurrage: Gujarat HC [Read Order]
The Gujarat High Court held that the cargo service providers should allow goods on production of certificates certifying the period of seizure without charging any demurrage. The petitioner,...
![Customs Cargo Service providers to allow Goods on Production of Certificate certifying period of Seizure without charging any Demurrage: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Customs-Cargo-service-providers-Goods-Goods-on-production-Certificate-certifying-period-Seizure-Charging-Demurrage-Gujarat-HC-Taxscan.jpg "Customs Cargo Service providers to allow Goods on Production of Certificate certifying period of Seizure without charging any Demurrage: Gujarat HC [Read Order]")
Kerala GST Dept. issues Circular on Functions of Proper Officer namely Scrutiny, Assessment, Detention, Seizure, Release, and Refund [Read Circular]
The Kerala Goods and Service Tax Department has issued a circular regarding functions of Proper officers namely scrutiny, assessment, detention, seizure, release, and refund. Presently, the...
![Kerala GST Dept. issues Circular on Functions of Proper Officer namely Scrutiny, Assessment, Detention, Seizure, Release, and Refund [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/11/Kerala-GST-Dept-Proper-officer-scrutiny-assessment-detention-seizure-refund-Taxscan.jpg "Kerala GST Dept. issues Circular on Functions of Proper Officer namely Scrutiny, Assessment, Detention, Seizure, Release, and Refund [Read Circular]")
Customs Authority exceeded Time Limit of 6 months to keep Consignments under Seizure: Bombay HC directs release of Mercedes-Benz Engine Oil [Read Order]
The Bombay High Court while directing the release of Mercedes-Benz Engine Oil noted that the Customs Authority exceeded the time limit of 6 months to keep consignments under seizure. The...
![Customs Authority exceeded Time Limit of 6 months to keep Consignments under Seizure: Bombay HC directs release of Mercedes-Benz Engine Oil [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Bombay-HC-Customs-Authority-consignments-seizure-Bombay-High-Court-Mercedes-Benz-Engine-Oil-Taxscan.jpeg "Customs Authority exceeded Time Limit of 6 months to keep Consignments under Seizure: Bombay HC directs release of Mercedes-Benz Engine Oil [Read Order]")