Special Leave Petition is dismissed regarding search and seizure
Section 67 of the CGST Act — Search and Seizure---- The appellants appealed against the order of the learned Single Judge before the High court regarding search. The High Court dismissed the appeal and held that the proceedings initiated under Section 67 are not improper, illegal. The appellant approached the Supreme Court. The court observed that they are not inclined to entertain the Special Leave Petition under Article 136 of the Constitution of India.
Held that:- The Hon’ble Supreme Court dismissed the Special Leave Petition.