https://www.taxtmi.com/caselaws?id=423920 The HC dismissed a petition challenging a search under Section 67 of the M.P. GST Act, 2017. The petitioner claimed procedural violations including lack of independent witnesses and insufficient authorization reasons. The court found the search was properly conducted with witnesses present, and noted the petitioner voluntarily paid tax and penalty upon discovery of stock discrepancies without objection during the search. The subsequent application for re-measuring stock was deemed an afterthought. The court upheld both the search authorization and the order denying re-measurement, finding no procedural infirmities. en-us Wed, 11 May 2022 00:00:00 +0530 Fri, 20 Feb 2026 17:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423920 The HC dismissed a petition challenging a search under Section 67 of the M.P. GST Act, 2017. The petitioner claimed procedural violations including lack of independent witnesses and insufficient authorization reasons. The court found the search was properly conducted with witnesses present, and noted the petitioner voluntarily paid tax and penalty upon discovery of stock discrepancies without objection during the search. The subsequent application for re-measuring stock was deemed an afterthought. The court upheld both the search authorization and the order denying re-measurement, finding no procedural infirmities. Case-Laws GST Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423920