Forcible recovery during search or investigation is contrary to law: Karnataka HC

Intelligence Officer Vs Kesar Color Chem Industries (Karnataka High Court) Karnataka High Court held that forcible recovery during course of search or investigation is contrary to law and hence liable to be refunded back. Thus, writ appeal dismissed as devoid of merit. Facts- The writ petition was filed interalia challenging the  investigation  carried out under Section 67 of the Central Goods  and Services Tax Act, 2017; the validity of the summons to the witness dated 31.07.2021; declaration that the recoveries to the tune of Rs.2,50,00,000/- from the respondent on 31.07.2021 and on 03.08...