Patna HC Directs Department to Produce Evidence of Witness Presence During GST Inspection

R.S. Enterprises Vs State of Bihar & Ors. (Patna High Court) In a recent development at the Patna High Court, the case of R.S. Enterprises Vs State of Bihar & Ors. involves allegations of non-compliance with Section 100 of the CrPC during a GST inspection. This article provides a detailed analysis of the court’s order and its implications. Detailed Analysis: 1. Legal Context and Allegations: The petitioners in the case have argued that the inspection conducted under the Bihar Goods and Services Tax Act did not adhere to Section 100 of the Criminal Procedure Code (CrPC). Section 1...