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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.

 

Employee cannot serve as independent witness under section 67(10) GST Act; videography crucial to validate searches and evidence Question concerns whether an employee can serve as an 'independent witness' and the role of videography under section 67(10) of the GST Act, with some high court decisions holding employees cannot qualify as independent witnesses. The forum reply states searches must have truly independent witnesses and videography to ensure fairness; absence of independent witnesses or videography can render search proceedings illegal and diminish their evidentiary value. The reply also notes higher court authority recognizes videography as important for validating search operations. (AI Summary)
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