Velayudhan Gold LLP Vs State of Kerala
Date: October 19, 2023
Subject Matter
Authorisation u/s 67(2) is not required for every person or article, goods, books and documents discovered during search operation
Summary
The Hon’ble Kerala High Court addressed the question of whether authorisation under Section 67(2) of the SGST Act/CGST Act is required for every person or article, goods, books and documents discovered during a search operation. The case involv…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner impugning the order of seizure dated 26.05.2023 in Ext.P3 passed by the 1 st respondent as well as the order of confiscation dated 23.09.2023 in Ext.P8 passed by the 2nd respondent. 2. Intelligence Officer, Intelligence Unit of the State Goo…