{"id":74431,"date":"2025-11-22T07:36:35","date_gmt":"2025-11-22T02:06:35","guid":{"rendered":""},"modified":"2025-11-22T07:36:35","modified_gmt":"2025-11-22T02:06:35","slug":"search-and-seizure-scns-upheld-section-61-objections-and-procedural-defects-to-be-raised-before-adjudicating-authority","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74431","title":{"rendered":"Search and seizure SCNs upheld; Section 61 objections and procedural defects to be raised before adjudicating authority"},"content":{"rendered":"<p>Search and seizure SCNs upheld; Section 61 objections and procedural defects to be raised before adjudicating authority<br \/>Case-Laws<br \/>GST<br \/>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 sea<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94415\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Search and seizure SCNs upheld; Section 61 objections and procedural defects to be raised before adjudicating authorityCase-LawsGSTHC upheld the validity of the impugned SCNs issued pursuant to search and seizure conducted at the premises of the petitione<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74431","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74431","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74431"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74431\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}