HC: Issues notice in writ challenging 'proper officer's' power to conduct search, seizure & arrest
Madhya Pradesh HC issues notice to Revenue in a writ petition challenging search, seizure and arrest on the allegation of passing of non-existent GST credit by creation of bogus firms; Petitioner has challenged power of Directorate General of GST – Intelligence (DGGSTI) to authorize seizure and arrest claiming that Section 69 only empowers Commissioner to make such an authorisation; Petitioner has also argued that Notification No. 14/2017- CT dated July 01, 2017 read ...