2019 (2) TMI 540 - HC - GST

Validity of search proceedings - power of proper officer to carry on search proceedings - Held that - It appears that the proper officer could not have any reason to believe as contemplated under sub-section (2) of section 67 of the Act, and hence, the entire search proceedings are without authority of law - Issue Notice returnable on 21st February, 2019.

Summary

The Gujarat High Court judgment in 2019 (2) TMI 540 involved a case where the petitioner challenged search proceedings under section 67 of the Central Goods and Services Tax Act, 2017. The petitioner argued that the proper officer did not have a valid reason to believe goods were hidden, rendering the search unauthorized. The court issued a notice returnable on 21st February, 2019 based on the petitioner's submissions.