Section 67 of the CGST Act, 2017 --- Serach and Seizure- Statement - The petitioners sought directions to the respondent to carry out their investigations in accordance with law and more specifically to videograph the statement recording process of the petitioners and further not to harass the petitioners. Both the petitioners were granted bail on 17.02.2023 and were released from judicial custody on 22.02.2023. The counsel for the respondent submitted that he has no objection to the petitioners’ request for videography and the same be granted.
Held that:- The Hon’ble Court allowed the prayers made in the petition.