https://www.taxtmi.com/caselaws?id=405526 The court directed the respondents to produce records to verify compliance with the 'reasons to believe' requirement before inspection and seizure under Section 67 of the CGST Act. It also ordered evidence to be provided regarding the documented reasons for the actions taken. The petitioner agreed to deposit the tax for the release of perishable goods under Section 67(6) of the Act, with the tax amount to be assessed at the GST office. The court emphasized adherence to the tax assessment procedure and the production of necessary documents, scheduling further proceedings for a specified date. en-us Mon, 15 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405526 The court directed the respondents to produce records to verify compliance with the 'reasons to believe' requirement before inspection and seizure under Section 67 of the CGST Act. It also ordered evidence to be provided regarding the documented reasons for the actions taken. The petitioner agreed to deposit the tax for the release of perishable goods under Section 67(6) of the Act, with the tax amount to be assessed at the GST office. The court emphasized adherence to the tax assessment procedure and the production of necessary documents, scheduling further proceedings for a specified date. Case-Laws GST Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405526