2021 (6) TMI 763

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....s : Ms. Deepika Sharma, Advocate For Respondent Nos. 1 to 7: Dr. K.N. Singh, ASG Mr. Anshuman Singh, Advocate Petitioner has prayed for the following relief(s): i) To issue a writ/order/ direction in the nature of certiorari for quashing the letter dated 21.01.2021 issued under the signature of the Assistant Commissioner (A.E.), CGST & CX. Patna-II, by which the petitioner has been requested t....

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....ition cannot be substantiated by any cogent material placed on record before us. However, this being a question of fact is left open to be raised and adjudicated before the appropriate fact finding authority. Paragraph 12 reads as under:- "12. That thereafter, the accountant of the petitioner company namely Rahul Punia went to the GST Commissionerate, Patna on 22.01.2021 in order to enquire rega....

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....n to believe, the officer authorized to conduct the search and seizure operations under Section 67, did do per law. From the reading of the Panchnama [Page-75], it is evident that two independent witnesses were firstly associated; who volunteered to the authorities to be part of the search and seizure operations; and only thereafter in their presence, petitioner's premises was searched on 21.01.2....

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....rder by the competent authority, so required to do so pursuant to the exercise of power under Section 67 of the Act. (b) Sri Ashuman Singh, learned counsel states that such authority is respondent no.4, namely The Additional Commissioner (A.E.), CGST & CX, Patna-II, Bihar. As such, petitioner shall appear before the said authority on 12th May, 2021, at 10 30 A.M. (c) Sri Anshuman Singh, learne....