Reason to believe under GST search and seizure challenged; HC issued notice without deciding the merits.

Section 67(2) of the CGST Act was challenged on the ground that the search and seizure proceedings were authority of law because there was no reason to believe. The HC did not decide the merits of that challenge and only issued notice, returnable on 21 February 2019, with direct service permitted.

---

---

Issues: Whether the search and seizure proceedings under section 67(2) of the Central Goods and Services Tax Act, 2017 were without authority of law for absence of reason to believe.

Outcome: Notice issued returnable on 21 February 2019 with direct service permitted. No final adjudication was made on the merits of the challenge.

---