https://www.taxtmi.com/caselaws?id=423920 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. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423920 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. Case-Laws GST Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423920