https://www.taxtmi.com/caselaws?id=307014 Where a statute requires recorded reason to believe as a pre-condition for search or seizure, the belief must be supported by recorded material at the time of action; a bare assertion is insufficient and the raid is without jurisdiction. On that basis, the seizure warrant and impugned Panchanama were set aside, and the writ petitions were maintainable because they challenged the very initiation of proceedings as jurisdictionally invalid, notwithstanding the availability of an alternative remedy. en-us Tue, 01 Dec 2009 00:00:00 +0530 Mon, 13 Mar 2023 12:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307014 Where a statute requires recorded reason to believe as a pre-condition for search or seizure, the belief must be supported by recorded material at the time of action; a bare assertion is insufficient and the raid is without jurisdiction. On that basis, the seizure warrant and impugned Panchanama were set aside, and the writ petitions were maintainable because they challenged the very initiation of proceedings as jurisdictionally invalid, notwithstanding the availability of an alternative remedy. Case-Laws Central Excise Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307014