GST Officer Cannot force a person to give Statements After office Hours: Jharkhand HC

Shiva Kumar Deora Vs Union of India (Jharkhand High Court) The recent judgment by the Jharkhand High Court in Shiva Kumar Deora vs. Union of India addresses crucial issues surrounding individual rights in the context of GST investigations. Specifically, the court examined whether individuals can be compelled to give evidence after office hours, invoking constitutional protections and legal precedents. The petitioner, Shiva Kumar Deora, was subjected to interrogation past midnight during a GST investigation. The case raised fundamental questions about the limits of state authority under Arti...