SANJAY TRADING COMPANY Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) The petitioner filed this petition under Article 226 of the Constitution of India has approached this Court while praying for the following reliefs:

(2.) The facts reveal that the premises of the petitioner was searched at the instance of the revenue in exercise of powers conferred under Sec. 67 of the M.P. GST Act, 2017 and thereafter the petitioner since had certain grievances as regards the manner of search, made an application before respondent No.4 and prayed that stock of coal lying in the premises be measured and checked again as earlier on 25/01/2022, the team which carried out the search did not seize any material and left the premises.

(3.) Learned counsel for the petitioner submits that the impugned order is being assailed inasmuch as the search was not carried out in accordance with the provisions of Sec. 67 of the M.P. GST Act, 2017 inasmuch as to carry out the search under the provisions of Goods and Service Tax Act, the procedure as laid down in Code of Criminal Procedure 1973, is applicable which inter alia stipulates the search is required to be carried out in the presence of two witnesses but in the present case, no independent witnesses were present and respondent did not seize any material from the premises of the petitioner, therefore, it was obligatory on the part of the Revenue to remeasure the stock of coal lying in the premises.