HC: Quashes search proceedings at MD's residence, restrains Revenue from taking coercive action

P&H HC grants interim relief, holds that search conducted at residential premises of Managing Director (MD) without following the procedure outlined u/s 67 of CGST Act is unsustainable; Accordingly, quashes Panchnama drawn, finds force in Petitioner’s argument that there was no need for the Revenue to resort to an extreme step of conducting search and, that too, without following the due process under the CGST Act, 2017 where Petitioner was prepared to cooperate wi...