The High Court considered a challenge to a search and seizure order under the UPGST Act. The court found...

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 authorization for the search was invalidated. All proceedings stemming from the illegal search were annulled, goods and documents seized were to be released within three weeks, and any deposited amounts were to be refunded within eight weeks. .....

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