Alleged Non Compliance with S. 100 of CrPC Witness Requirement in GST Inspection: Patna HC Orders Dept to Produce Evidence of Witnesses

The Patna High Court directed the GST department to furnish evidence from two witnesses present during an inspection, citing alleged non-compliance under Section 100 of the CrPC in a case involving M/s R.S. Enterprises. \r

The bench of Chief Justice K. Vinod Chandran and Justice Harish Kumar opined that the petitioner's failure to raise objections during the inspection or before the Assessing Officer does not preclude them from challenging the inspection's procedural validity. \r

The petitioner argued that the inspection and subsequent assessment order did not adhere to CrPC provisions as mandated by Section 67 of the Bihar Goods and Services Tax Act. The court granted a stay on recovery proceedings and scheduled further proceedings for June 28, 2024, requiring the respondents to submit a counter affidavit with the inspection's witness evidence.