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2021 (3) TMI 854
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....UHATI HIGH COURT - TMI<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 15-3-2021<br>WP(C)/1003/2021 - -<br>GST<br>HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA FOR THE PETITIONER : MS. M L GOPE FOR THE RESPONDENT : SC, GST ORDER Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned counsel for the GST Department. The ....
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.... A contention is raised that prior to inspection, search and seizure under Section 67 of the Act of 2017, the condition precedent of having recorded 'reasons to believe' is absent in this case. Considering the nature of the submission made, the respondents are directed to produce the record in order to enable the Court to examine as to whether the condition precedent of recording the ....