GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
Case-Laws
GST
Sealing of business premises during GST search proceedings was addressed through directions to de-seal the premises in the taxpayer's presence. Any further search must be conducted in accordance with the CGST Act and the CGST Rules, 2017. The writ petition was disposed of by consent without examination of the merits.
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