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2020 (7) TMI 138 - HC - GSTSearch and Seizure - presence of witnesses in case of search - Sealing of premises of petitioner - Section 67 of the CGST Act - allegation of evasion of tax - HELD THAT:- In terms of sub-section 10 of Section 67, presence of two or more independent and respectable inhabitants of the locality is necessary as witness to the search. The search is yet to take place in the present case and the counsel for respondents has duly assured this court that the aforesaid provision will be complied with therefore no direction in this regard at this stage is required - Another submission of counsel for petitioner is that the search should be carried out in the presence of the Advocate, but counsel for petitioner has failed to point out any statutory provision or any such legal right in favour of the petitioner. The submission of the counsel for petitioner to carry out the search and seizure operation in the presence of the petitioner cannot be accepted - Petition dismissed.
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