Search can be Authorized only if Conditions u/s 67 of CGST Act are fulfilled: Delhi HC

Search Authorized only if Conditions - CGST Act fulfilled - Delhi HC - TAXSCAN

The Delhi High Court recently observed that a search can be authorized only if the conditions specified under Section 67 of the Central Goods and Services Tax (CGST) Act, 2017 are fulfilled. The petitioners, Bhagat Ram Om Prakash Agro Pvt Ltd and Another, have filed the present petition, inter alia, impugning the search authorization issued…

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