https://www.taxtmi.com/caselaws?id=770024 A GST inspection and seizure were found invalid where the record did not show the mandatory presence of two independent witnesses under the applicable procedure, and the seizure memo was found to have been tampered with by the officer who prepared it. The court treated the later attempt to identify other persons as independent witnesses as an afterthought and held the seizure record unreliable. Because the demand under GST was founded entirely on this defective inspection and seizure, it could not survive once the foundational proceedings were held unlawful. The impugned demand was therefore quashed. en-us Fri, 25 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770024 A GST inspection and seizure were found invalid where the record did not show the mandatory presence of two independent witnesses under the applicable procedure, and the seizure memo was found to have been tampered with by the officer who prepared it. The court treated the later attempt to identify other persons as independent witnesses as an afterthought and held the seizure record unreliable. Because the demand under GST was founded entirely on this defective inspection and seizure, it could not survive once the foundational proceedings were held unlawful. The impugned demand was therefore quashed. Case-Laws GST Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770024