Search procedure under GST follows Code of Criminal Procedure safeguards, with searches conducted per prescribed procedural provisions. Searches under the Model GST framework must be conducted in accordance with the Code of Criminal Procedure, 1973 as mandated by Section 60(8) of the Model GST Law; the specific procedural requirements for such searches are those set out in Section 100 of the Code of Criminal Procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search procedure under GST follows Code of Criminal Procedure safeguards, with searches conducted per prescribed procedural provisions.
Searches under the Model GST framework must be conducted in accordance with the Code of Criminal Procedure, 1973 as mandated by Section 60(8) of the Model GST Law; the specific procedural requirements for such searches are those set out in Section 100 of the Code of Criminal Procedure.
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