Independent Witness and videography in search Under section 67 of the GST Act

[HimangshuKumar Ray]

67(10) of GST Act with relevant provision of BNSS, 2023, and CBIC instruction no No. 01/2020-21(GST-Investigation) dated 02.02.2021  says about two independent witness and videography during search, seizure. My question is that can the employee be the witness ? Patna HC in Shri Sai Food and Rajasthan HC in Kirishna Oil ... case held that employee can not be the independent witness. Is there any case laws of GST and previous regime in this context. and also judgements on Videography context.

 

AI Summary

Section 67(10) GST requires independent witnesses and videography for searches; absence weakens evidence and invites scrutiny Section 67(10) of the GST Act, related rules and a CBIC instruction require two independent witnesses and videography during searches and seizures to ensure fair, credible proceedings. Certain high courts have held that an employee cannot serve as an independent witness, and the apex court has emphasized videography's evidentiary value. An independent witness is described as neutral, respectable, not habitual, and preferably a local resident. While absence of such witnesses or videography weakens evidentiary value and may render proceedings vulnerable, courts do not automatically void actions but apply heightened scrutiny to departmental evidence.