Search, but no recovery
×
Following complaints of coercive recovery by tax officials, the Gujarat High Court has ordered that the Central Board of Indirect Taxes and Customs and the Chief Commissioner of Central/State Tax of Gujarat, can make no recovery at the time of search and inspection proceedings. The Bench comprising Justice J B Pardiwala and Justice I J Vora issued this interim direction.
The court said that not only no recovery “in any mode” cheque, cash, e-payment or adjustment of input tax credit but even if the assessee comes forward to make a payment by filing Form DRC-03, he should be advised to file the form the day after the end of the search proceedings and after the officers of the visiting team have left the premises of the assessee.
No Recovery Should Be Made At The Time Of Search/Inspection Under Any Circumstances: Gujarat High Court Directs GST Officials livelaw.in - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from livelaw.in Daily Mail and Mail on Sunday newspapers.