Search Under CGST Act Deemed Invalid Due to Lack of Valid Grounds and Erroneous Authorization.

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....Validity of search and authorization for conducting search - It is clear from the record that apart from the directions issued in terms of the order dated 05.04.2023, there were no reasons for the respondent to initiate the search against the petitioners under Section 67(1) of the CGST Act. The authorization issued is thus, patently erroneous as none of the grounds as set out in the said authorization are borne out from the information or material on the record of the respondent. - HC....