2021 (2) TMI 817 - GUJARAT HIGH COURT - GST

Head Note / Extract:
Search proceedings - serious allegations of harassment, coercion, threats, etc. have been alleged against the respondents - HELD THAT:- It appears that the search was undertaken under Section 67 of the Act at the premises of the writ applicant, and in the course of the search, the respondents Nos.4 and 5 are alleged to have caused undue harassment to the writ applicant. It is alleged that the writ applicant was forced and threatened to transfer an amount of ₹ 2.68 Crore by way of the DRC - 03. Let Notice be issued to the respondents, returnable on 16th February 2021. The respondents shall be served directly through Email. Ordinary Direct Service is also permitted.