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There is no provision in law allowing the petitioner’s prayer for presence of an Advocate during search and seizure.

Search & Seizure — Section 67 of the CGST Act, 2017— The petitioner challenged the notice dated 20th June, 2020 whereby the premises of the petitioner has been sealed under the provisions of Act. The petitioner is the manufacturer of sweet betel nut. The petitioner submitted that Plot No.15-A/B-1, Sector-B, Industrial Area, Sanwer Road, Indore has been taken on lease from Sh Kishore Wadhwani. On 20th June, 2020, by the impugned notice the factory premises of the petitioner has been sealed. The Petitioner apprehends that since the action was initiated against Sh Kishore Wadhwani for evasion of tax, therefore, the premises of the petitioner has been sealed. The respondent submitted that they had approached the factory premises of the petitioner on 20th June, 2020 for the purpose of search under Sec.67 of the Act, but since the premises was found locked, therefore, the premises was sealed.
Held that:- The Hon’ble High Court dismissed the writ and held that no such legal right has been pointed out and accordingly no case for interference in the present writ petition at this stage is made out.—Subhash Joshi & Another Vs Director General of GST Intelligence (DGGI) & Ors. [2020] 26 TAXLOK.COM 004 (MP)

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