https://www.taxtmi.com/caselaws?id=379927 Prior intelligence and earlier search operations in the same investigation provided sufficient prima facie material to support a search of the petitioner's premises, so the objection that there was no reason to believe failed. Alleged procedural irregularities, including the use of the word "resumed" and seizure of original title deeds, did not invalidate the search where bona fide action and nexus to the alleged evasion were otherwise shown. The challenge based on the coming into force of the Central Goods and Services Tax regime also failed because the search formed part of proceedings initiated before the new Act took effect. The writ petition was dismissed. en-us Tue, 12 Feb 2019 00:00:00 +0530 Mon, 10 Jun 2019 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379927 Prior intelligence and earlier search operations in the same investigation provided sufficient prima facie material to support a search of the petitioner's premises, so the objection that there was no reason to believe failed. Alleged procedural irregularities, including the use of the word "resumed" and seizure of original title deeds, did not invalidate the search where bona fide action and nexus to the alleged evasion were otherwise shown. The challenge based on the coming into force of the Central Goods and Services Tax regime also failed because the search formed part of proceedings initiated before the new Act took effect. The writ petition was dismissed. Case-Laws Central Excise Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379927