2023 (9) TMI 1178

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..... ve 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 specif .....

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..... the conditions as specified under Section 67(1) of the Central Goods Services Tax Act, 2017 (hereafter the Act ) were complied with. 4. It is the petitioners case that the search was conducted in view of the directions issued by the Special Judge (P.C. Act) to the Income Tax Department, GST Department, and Enforcement Directorate to check the source of ₹50,00,000/- received by the petitioner .....

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