2021 (3) TMI 854

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..... AUHATI HIGH COURT - TMI
GAUHATI HIGH COURT - HC
Dated:- 15-3-2021
WP(C)/1003/2021 - -
GST
HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA FOR THE PETITIONER : MS. M L GOPE FOR THE RESPONDENT : SC, GST ORDER Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned counsel for the GST Department. The petitioners who are dealers of arecanuts w .....

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..... on, search and seizure under Section 67 of the Act of 2017, the condition precedent of having recorded 'reasons to believe' is absent in this case. Considering the nature of the submission made, the respondents are directed to produce the record in order to enable the Court to examine as to whether the condition precedent of recording the 'reasons to believe' is present in the ins .....

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..... ati at 10:30 A.M. on 17.03.2021 along with all the necessary documents that may be required for the purpose. Upon the production of the documents, the respondent authorities may assess the tax payable by the petitioner. If the tax payable can be assessed the petitioner may deposit the tax with the authorities for securing a release of the goods under Section 67(6) of the Act of 2017. It is provi .....

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