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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Search and Seizure - Sub-section (2) of section 67 does not ...


Inquiry Needed: Officers Allegedly Coerced Statements, Recorded Conversations Without Authority, Violating Section 67(2) Rights.

October 29, 2019

Case Laws     GST     HC

Search and Seizure - Sub-section (2) of section 67 does not empower the officer concerned to record statements of family members through force or coercion or to record their conversations in their mobile phones - a proper inquiry needs to be made in respect of the action of the respondent officers of staying day and night at the premises of the petitioner without any authority of law.

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