M/s SRI SAI FOOD GRAIN AND IRON STORS

Vs.

THE STATE OF BIHAR & ORS.

CIVIL WRIT JURISDICTION CASE No. 13674 of 2024

HIGH COURT: Patna

DATED: 25.04.2025

Citation: 2025 Taxo.online 560

Court held inspection in violation of section 67(10) of CGST Act, 2017 due to lack of independent witnesses and tampering of seizure order

Demand – Tampered seizure order – Absence of independent witnesses – Petitioner submits investigating officer tampered seizure order by interpolating phrase “As Per Physical Verification” into document after inspection – Inspection report failed to show presence of independent witnesses as witnesses mentioned were connected to petitioner  Held: Writ petition allowed – Demand order set aside – Court found inspection conducted without independent witnesses and seizure order is invalid due to tampered documents violating provisions under Section 67 of BGST/CGST Act, 2017 and Section 100 of Code of Criminal Procedure, 1973.

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