Analysis of phrase “Reasons to Believe” in light of Delhi HC decision under GST
- Blog|News|GST & Customs|
- < 1 minute
- By Chetan Kulasri
- |
- Last Updated on 12 February, 2026
Latest from Taxmann
Kartik Singhvi – [2021] 130 taxmann.com 269 (Article)
Reason to believe is a common feature in taxing statutes and it has been considered to be the most salutary safeguard on the exercise of power by the officer concerned. In the case of R.J. Trading v. Commissioner of CGST [2021] 128 taxmann.com 344 (Delhi), the High Court has analysed that the power under section 67 read with rule 139 can only be exercised if such officer has “reason to believe” that taxable person suppressed transaction or indulged in contravention of any provision of the CGST Act.
In this article, the author has discussed the meaning of phrase “Reasons to Believe” in light of Delhi High Court decision and how this phrase would be different from the context of reasons to suspect.
Click Here to Read the Full Article
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
CA | CS | CMA
