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PARESH NATHALAL CHAUHAN vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Chetan K Pandya
Res. Counsel
Maithili Mehta

Petitioner / Applicant

PARESH NATHALAL CHAUHAN
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 25, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18463 of 2019

Citation

2019(10) TAXREPLY 1918
Original Order
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ORDER

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 respondent under sub-section (2) of section 67 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”). 3. This court has perused the report in its entirety. A perusal of the report reveals that the concerned officers authorised to carry out the search at the residential premises of the petitioner had stayed there from 11.10.2019 to 18.10.2019. A perusal of the record of the proceedings of the case reveals that on 11.10.2019 at 2:15, it has been recorded that after searching of the rooms in the premises, the records of the accounts were ....

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