GST Authority should follow procedure under Section 70 of CGST Act: HC

Dhariwal Products Vs Union of India (Rajasthan High Court)

By way of the instant writ petition, the petitioner seeks to assail the action of the respondent GST Department and its officials in conducting search and seizure of the petitioner’s premises, coercing the petitioner to deposit a huge sum of Rs.11.5 crores during the course of search operations held on 05­.06.01.2022 as being in gross contravention of the mandatory requirement of Section 74 of the CGST Act.

Mr. Vikas Balia, learned Senior Advocate assisted

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