Section 67 of the CGST Act, 2017—Search and Seizure--Payment of tax--- The counsel for the petitioner submitted that as far as the matter involving respondent no.2 is concerned, the same now stands infructuous as no claim survives whereby after blocking his account, they have unblocked his account after a period of one year and consequential steps have already been taken against the demand raised by the respondent. The court observed that with regard to respondent no.1, the search was conducted on 14.01.2021 in the office of the petitioner and the Director of the petitioner- Company, was taken to the office of respondent No.1.

Held that:- The Hon’ble High Court adjourned the matter to 14.03.2023, so as to enable the counsel for respondent No.1 to find out after the issuing the summons, what further steps have been taken till date.