https://www.taxtmi.com/caselaws?id=752990 Whether the statutory prerequisites for exercising search and seizure under Section 67(2) of the CGST Act were satisfied: the HC concluded the impugned search and seizure by the CGST Commissionerate lacked the requisite statutory ingredients and declared it unlawful - the SC declined to interfere with that judgment while expressly leaving the broader question of law open; the HC's observations in the writ were stated not to prejudice ongoing adjudication proceedings, and the Special Leave Petition was dismissed. en-us Tue, 27 Feb 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752990 Whether the statutory prerequisites for exercising search and seizure under Section 67(2) of the CGST Act were satisfied: the HC concluded the impugned search and seizure by the CGST Commissionerate lacked the requisite statutory ingredients and declared it unlawful - the SC declined to interfere with that judgment while expressly leaving the broader question of law open; the HC's observations in the writ were stated not to prejudice ongoing adjudication proceedings, and the Special Leave Petition was dismissed. Case-Laws GST Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752990