Paresh Nathalal Chauhan Vs State of Gujarat
Date: December 24, 2019
Subject Matter
Actions by officers which infringe the fundamental rights of citizens under article 21 of the Constitution are not protected u/s 157(2) of the GST Act
Summary
1. In the facts of the present case, the family members of the petitioner have been deprived of their personal liberty not only by being confined in the residential premises and being permitted to leave only with the consent of the authorised officer…
In this case, pursuant to an authorisation issued under sub­-section (2) of section 67 of the Central Goods and Services Tax Act, 2017 /Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as “the GST Acts”), a search came to be conducted at the residential premises of the petitioner herein, which went on from 11.10.2019 to 18.10.2019. The manner in which the search ha…