Search and Seizures under GST- HC explains process to be followed

Rimjhim Ispat Limited Vs State Of U.P. (Allahabad High Court)

Points that emerge for adjudication are whether the search and seizure  under GST was carried out by observing the ‘substantive due process’ as well as the ‘procedural due process.’

As regards the substantive due process, which has to be followed before any search, can be carried out, is contained under sections 67(1) and 67(2) of the U.P. GST Act and prior to exercise of the said powers, it is essential that the officer authorizing the search should have ‘reasons to believe.’

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