Paresh Nathalal Chauhan Vs. State of Gujarat
Date: October 25, 2019
Subject Matter
It is not permissible for the authorised officer to use coercive measures against family members to find out the whereabouts of the taxable person
Summary
In exercise of powers under sub-section (2) of section 67 of the CGST Act, it is not permissible for the authorised officer to use coercive measures against family members to find out the whereabouts of the taxable person. It is shocking to see that…
1. Mr. Chetan Pandya, learned advocate for the petitioner has tendered an affidavit of Nathalal Maganlal Chauhan, the father of the petitioner. The same is taken on record. 2. The learned Assistant Government Pleader has submitted a confidential report of the proceedings carried out by the respondents at the premises of the petitioner pursuant to the authorisation issued in favour of the second re…