https://www.taxtmi.com/caselaws?id=396469 Under the GST search and seizure framework, no enforceable legal right was shown to insist on an advocate being present during the search, and the governing provisions did not support such a demand. At the same time, the search procedure incorporates the Criminal Procedure Code so far as may be, which requires two or more independent and respectable witnesses to attend and witness the search. The procedural safeguard of independent witnesses therefore remains applicable, while no separate direction for advocate presence is warranted on these facts. The search is to proceed in accordance with law. en-us Fri, 03 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396469 Under the GST search and seizure framework, no enforceable legal right was shown to insist on an advocate being present during the search, and the governing provisions did not support such a demand. At the same time, the search procedure incorporates the Criminal Procedure Code so far as may be, which requires two or more independent and respectable witnesses to attend and witness the search. The procedural safeguard of independent witnesses therefore remains applicable, while no separate direction for advocate presence is warranted on these facts. The search is to proceed in accordance with law. Case-Laws GST Fri, 03 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396469