Independent Witness and videography in search Under section 67 of the GST Act

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....ndependent Witness and videography in search Under section 67 of the GST Act<br> Query (Issue) Started By: - HimangshuKumar Ray Dated:- 27-8-2025 Last Reply Date:- 28-8-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>67(10) of GST Act with relevant provision of BNSS, 2023, and CBIC instruction no&nbsp;No. 01/2020-21(GST-Investigation) dated 02.02.2021&nbsp; says about two independent ....

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....witness and videography during search, seizure. My question is that can the employee be the witness ? Patna HC in Shri Sai Food and Rajasthan HC in Kirishna Oil ... case held that employee can not be the independent witness. Is there any case laws of GST and previous regime in this context. and also judgements on Videography context. &nbsp; Reply By Sadanand Bulbule: The Reply: The bottom line ....

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....of the judgment and the CBIC Circular[supra] is to ensure fair and true search proceedings. In the absence of independent witnesses, the proceedings are rendered illegal and contrary to Section 67[10] of the CGST Act. Absence of vidiography further weakens the evidentiary value of such search. Refer; Paramvir Siingh Sainin Vs. Balaji Singh & Ors 2020 (12) TMI 1222 - SUPREME COURT on videography d....

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....uring search operations. Reply By HimangshuKumar Ray: The Reply: thank you sir, Is there any definition of Independent Witness in earlier regime  and any other case laws except mentioned by me and you. Reply By Sadanand Bulbule: The Reply: &nbsp; * Independent witness = one who is neutral, respectable, not habitual, and preferably a local inhabitant. * Presence of such witness strengthens....

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.... credibility of panchnama/seizure. * Absence does not ipso facto vitiate proceedings, but courts scrutinize departmental evidence with greater caution. &nbsp;<br> Discussion Forum - Knowledge Sharing ....