Section 74 of the CGST Act, 2017--- Order—issued by the officer who conducted search - The petitioner challenged the order dated 11.03.2022, passed under Section 74 of the Act. The counsel of the petitioner, submitted that the impugned order has been passed by the officer who carried out the investigation and search and seizure at the petitioner’s premises. The court observed that Prima facie, there would be a likelihood of bias, if the person, who carried out the search and seizure operation, is also empowered to conduct the adjudication proceedings.

Held that:- The Hon’ble High Court issued notice for 11.05.2022 an stayed the operation of the impugned order dated 11.03.2022.