2025 (6) TMI 660

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....ourt today be taken on record. 2. The present writ petition has been filed, inter alia, challenging a search and seizure proceeding primarily initiated under the WBGST & CGST Act, 2017 (hereinafter referred to as the "said Act. It is the petitioner's case that a search and seizure took place at the petitioner's business premises on July 12, 2024 at around 12:00 p.m. without making over the auth....

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.... that a summons under Section 70 of the said Act dated July 12, 2024 had been served on the petitioner in course of such search and seizure operations on July 12, 2024. The matter has not stopped there. Since then, the respondents have initiated proceeding under Section 74 of the said Act by issuing a notice in DRC-01A dated March 24, 2025. According to the petitioner having regard to the GST Circ....

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....to demonstrate to have served upon the respondents, however, since the respondents are not represented in Court today, Mr. Bhattacharya, learned advocate who usually appears on behalf of the respondents and is present in Court, is directed to take instructions in the matter. Let his appointment, with a junior of his choice be regularized. 5. Prima facie, it would transpire that the seizure and ....