GST Search Authorization by Joint Commissioner without recording reasons is invalid

Gaurav Saurav Traders And Contractors Vs State of U.P. And 4 Others (Allahabad High Court) The Gaurav Saurav Traders and Contractors found themselves embroiled in a legal battle against the State of Uttar Pradesh and others before the esteemed Allahabad High Court. The crux of the matter lay in the alleged unauthorized search and seizure conducted on their premises, which the petitioner contended was in violation of Section 67(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. GST Act). The heart of the dispute revolved around the procedural lapses in the authorization of the searc...