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2023 (9) TMI 1178 - DELHI HIGH COURTLegality of Search Authorisation - it is alleged that the same was issued without the proper officer having any reason to believe that the conditions as specified under Section 67(1) of the Central Goods & Services Tax Act, 2017 were complied with - HELD THAT:- There are serious reservations whether any such roving and fishing inquiry under the Central Goods and Services Act, 2017 could have been directed to be conducted by the Special Judge. Further, the proper officer can authorise the search only if the conditions specified in Section 67 of the Act are fulfilled. Issue notice - List on 17.10.2023.
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