Assam Police Lacks Authority to Detain Trucks for GST Violations Without Following Section 67 Procedures of AGST Act.

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....GST evasion / input tax credit - Jurisdiction - power of inspection, search and seizure of Police / authorities - without invoking the provisions of Section 67 of the AGST Act and following the procedure prescribed therein, it would be inappropriate to allow the police authorities of Assam to continue with the detention and the seizure of the trucks containing the areca nuts on the plea that the appellants have violated some or any of the provisions under the AGST Act.....