High Court ruled search invalid due to lack of reasons provided. Goods to be released in 3 weeks, refunds in 8 weeks.
Case-Laws
GST
The High Court considered a challenge to a search and seizure order under the UPGST Act. The court found non-compliance with the mandatory provision of Section 67 as the Joint Commissioner did not provide the necessary “reasons to believe” for the search. The State authorities' explanation of discrepancies in forms was deemed insufficient. Consequently, the
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