Search and seizure SCNs upheld; Section 61 objections and procedural defects to be raised before adjudicating authority
Case-Laws
GST
HC upheld the validity of the impugned SCNs issued pursuant to search and seizure conducted at the premises of the petitioner, despite allegations of irregular seizure without a proper panchanama and inadequate documentation. The HC held that objections regarding non-compliance with statutory provisions, including Section 61, procedural infirmities in search and seizure, and alleged denial of adequate opportunity, are matters to be urged before the adjudicating authority in the pending proceedings. Reiterating its earlier order permitting withdrawal of a prior writ to pursue assessment remedies, the HC declined to exercise writ jurisdiction and dismissed the petitions, granting the petitioner liberty to raise all factual and legal grounds in its reply to the SCNs.
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