GST demand dropped due to procedural lapses since no independent witness present at the time of search and seizure

Brief summary of the case

Court: Patna High Court
Number: Civil Writ Jurisdiction Case No.13674 of 2024
Petitioner: M/s Sri Sai Food Grain and Iron Stors
Respondent: The State of Bihar through The Principal Secretary
Date of decision: 25.04.2025
Judges: Honourable Mr. Justice P. B. Bajanthri and Honourable Mr. Justice Alok Kumar Sinha

Download M/s Sri Sai Food Grain and Iron Stors Vs The State of Bihar through The Principal Secretary