Search cannot be conducted until all conditions u/s 67 of CGST Act are fulfilled

Bhagat Ram Om Prakash Agro Pvt. Ltd. & Anr. Vs Commissioner Central Tax Gst Delhi- East (Delhi High Court) The Hon’ble Delhi High Court in the case of M/s. Bhagat Ram Om Prakash Private Limited & Anr. v. The Commissioner Central Tax GST Delhi-East [W.P. (C) 12304/2023 dated September 19, 2023] stayed the proceedings pursuant to the search, conducted on the basis of the directions issued by the Special Judge, for checking the source of amount, and directed the proper officer to authorized the search only if all the conditions specified under Section 67 of the Central Goods and Service...