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Authorisation under Section 67(2) of SGST/CGST Act is not required for every item or person discovered during search operation
Case Law Details
- Case Name
- Velayudhan Gold LLP Vs State of Kerala (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Velayudhan Gold LLP Vs State of Kerala (Kerala High Court)
The Hon’ble Kerala High Court in the case of M/s. Velayudhan Gold LLP v. State of Kerala and Others [WP (C) No. 34654 of 2023 dated October 20, 2023] disposed the writ petition and held that authorisation under Section 67(2) of the State Goods and Services Act, 2017 (“the SGST Act”) / the Central Goods and Services Act, 2017 (“the CGST Act”), is not required for every person or article, goods, books and documents discovered during the search operation.
Facts:
The Intelligence Unit of the Revenue Department (�...
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