Section 67 of the CGST Act, 2017— Search and Seizure –-- These petitions have been filed against the interim order passed by the High Court. The counsel for the petitioners submitted that the next date of hearing fixed before the High Court is 12-2-2021.

Held that:- The Hon’ble Supreme Court directed the High Court to either dispose of the writ petition(s) itself or take a final decision on the interim application on the next date of hearing. In case, final decision cannot be taken on the above said date, a short adjournment may be granted and the interim application may finally be decided as early as possible.