2021 (3) TMI 854

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..... HIGH COURT - TMI - Validity of search order and summons issued - reasons to believe of suppression of facts present or not - Section 67 of the CGST Act, 2017 - HELD THAT:- 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 instant case - Upon the product .....

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..... .10.2020 and the summons dated 21.10.2020, 29.10.2020 and 27.11.2020 are assailed in this writ petition. Ms. N. Hawelia, learned counsel for the petitioner takes a ground that prior to invoking the power of inspection, search and seizure under Section 67 of the CGST Act, 2017, the respondents are to satisfy a condition precedent of having 'reasons to believe' that a taxable person has s .....

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..... he petitioners are agreeable to deposit the tax payable with the authorities in order to secure a release of perishable goods under Section 67(6) of the Act of 2017. To this suggestion, Mr. S.C. Keyal, learned counsel for the GST department states that before any such release of perishable goods can be made, the authorities would have to determine the amount of tax that the petitioners are liab .....

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