Petitioner Claims Searches Under CGST Section 67 Require Advocate Presence, But No Supporting Legal Provision Found.

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....Search and Seizure - presence of witnesses in case of search - Section 67 of CGST Act - The submission of counsel for petitioner is that the search should be carried out in the presence of the Advocate, but counsel for petitioner has failed to point out any statutory provision or any such legal right in favour of the petitioner.....