Authorisation under Section 67(2) of SGST/CGST Act is not required for every item or person discovered during search operation

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 Please become a Premium member. If you are already a Premium member, login here to access the full content.