Search and Seizure Powers & Limitations under CGST Act, 2017

Search and Seizure Powers of the Authorities under the provisions of Section 67 to 71 of Central Goods and Services Tax Act, 2017 and their limitations. Source- High Ground Enterprises Ltd Vs UOI (Bombay High Court); Writ Petition No. 8075 of 2019; Decided on August 14, 2019 Ratio of the Judgment Section 67(5) creates a right in the person – denial of copies must be a reasonable action – custody of documents or books seized cannot be for a period more than necessary for examination – copies need to be given to the person from whose custody such records are seized – right to get copies ...