2024 (5) TMI 1043 - SCH - GST

Search and seizure - Gold Flake Super Star cigarettes - illicit trade/supply - jurisdiction of CGST Delhi North Commissionerate - reasonsto believe - Whether or not, requisite statutory ingredients were present to enable the concerned respondents to exercise the power vested upon them under Section 67(2) of the CGST Act? - it was held by High Court that 'the search and seizure conducted by CGST Delhi North Commissionerate are declared unlawful' - HELD THAT - It is not required to interfere with the impugned judgment and order passed by the High Court. However, question of law is kept open. The observations made in the writ petition will not have a bearing on the adjudication proceedings. The Special Leave Petition is dismissed.

Summary

Issues involved:
The Supreme Court declined to interfere with the impugned judgment and order passed by the High Court, keeping the question of law open and stating that the observations made in the writ petition will not impact the adjudication proceedings.

Summary:

Issue 1 - Interference with High Court Judgment:
The Supreme Court, after hearing the counsel for both parties, decided not to interfere with the impugned judgment and order issued by the High Court. The Court maintained its stance on this matter.

Issue 2 - Question of Law:
While upholding the High Court's decision, the Supreme Court kept the question of law open for further consideration. This indicates that the legal issue in question remains unresolved and subject to future examination.

Issue 3 - Observations in Writ Petition:
The Court clarified that the observations made in the writ petition will not impact the ongoing adjudication proceedings. This ensures that the statements or remarks in the petition will not influence the final decision-making process.

Conclusion:
Consequently, the Special Leave Petition was dismissed by the Supreme Court, and any pending applications were deemed disposed of as per the Court's decision.