Search proceedings under GST upheld where independent witnesses participated and no timely objection supported remeasurement of stock.

Where the contemporaneous search record showed the presence of independent witnesses and the petitioner's representative, on-site verification of stock, and no seizure or timely objection, the writ court found no infirmity in the search proceedings or the impugned authorization under section 67 of the Madhya Pradesh GST Act. The request for remeasurement of stock was treated as an afterthought because the recorded discrepancies had already led to deposit of tax and penalty. On that basis, no interference was warranted with the search action or the refusal to remeasure stock, and the writ petition was dismissed as without merit.

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Issues: Whether the search proceedings and impugned authorization under Section 67 of the Madhya Pradesh Goods and Services Tax Act, 2017 called for interference, and whether the petitioner was entitled to remeasurement of stock.

Analysis: The record, particularly the panchnama, showed that the search was conducted in the presence of two independent witnesses and the petitioner's representative, that the stock was checked on site, and that discrepancies were found leading to deposit of tax and penalty. No seizure was made. In these circumstances, the challenge to the manner of search and the request for remeasurement of stock was treated as an afterthought, and no infirmity in the impugned action was made out.

Conclusion: The challenge to the search proceedings and the refusal to remeasure stock failed, and no interference was warranted.

Final Conclusion: The writ petition was found to be devoid of merit and was dismissed without costs.

Ratio Decidendi: Where the contemporaneous search record shows participation of independent witnesses and the petitioner's representative, and no timely objection or seizure is shown, the writ court will not interfere with the search proceedings or ancillary refusal to remeasure stock.

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