2026 (8) TMI 408

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....al Excise Jorhat.<br>GST<br>2026 (8) TMI 408 - GAUHATI HIGH COURT - 2026:GAU - AS:10781<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 4-8-2026<br>WP(C)/4047/2026 - -<br>GST<br>HONOURABLE MR. JUSTICE MANISH CHOUDHURY Advocate for the Petitioner: MS. N Gogoi. Advocate for the Respondent: DY. S.G.I., SC, Finance and Taxation, SC, GST. ORDER Heard Ms. N. Gogoi, lear....

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....ises were found locked. According to the respondent authorities, attempt was made to contact the petitioner telephonically at his mobile number to inform him about the Search Authorization and to open the premises. It is mentioned in the Prohibition Orders that the petitioner did not respond to the calls rendering it impracticable for the team of officials led by the Authorized Officer to gain ent....

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....emises is available under Section 67[4] of the CGST Act. He has further submitted, on instruction, that if the petitioner cooperates with the search proceeding by appearing at the sealed premises at 11-00 a.m. on 05.08.2026 then the premises can be de-sealed and the search proceeding in terms of the Authorization dated 25.07.2026 would be carried out by following due procedure. 6. In response, ....