https://www.taxtmi.com/forum/issue?id=120397 Section 67(10) of the GST Act and CBIC guidance require independent witnesses and videography in searches to protect fairness and evidentiary integrity. An independent witness must be neutral and not habitually associated with the parties; courts have held employees do not qualify. Videography strengthens the credibility of panchnama and seizures. Absence of witnesses or video does not automatically invalidate proceedings but invites stricter judicial scrutiny and may undermine evidentiary weight. en-us Wed, 27 Aug 2025 18:03:43 +0530 Thu, 28 Aug 2025 20:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120397 Section 67(10) of the GST Act and CBIC guidance require independent witnesses and videography in searches to protect fairness and evidentiary integrity. An independent witness must be neutral and not habitually associated with the parties; courts have held employees do not qualify. Videography strengthens the credibility of panchnama and seizures. Absence of witnesses or video does not automatically invalidate proceedings but invites stricter judicial scrutiny and may undermine evidentiary weight. Discussion-Forum GST Wed, 27 Aug 2025 18:03:43 +0530 https://www.taxtmi.com/forum/issue?id=120397