2026 (9) TMI 1276

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....ate for the Respondent : SC, FINANCE AND TAXATION, SC, GST ORDER Heard Mr. D.K. Mishra, learned Senior Counsel assisted by Mr. P. Agarwal, learned counsel for the petitioners; Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department, Government of Assam for the respondent nos. 1 - 6; and Mr. R. Kumar, learned counsel on behalf of Mr. S.C. Keyal, learned Senior Counsel and Sp....

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....ls are present in the premises throughout the business hours during the entire period supposedly on the pretext that one of the suppliers of the petitioner no. 1 viz. M/s Yogi Enterprises, whose GST registration was retrospectively cancelled, had availed ITC wrongfully in violation of the provisions of the CGST Act/AGST Act. The petitioners have averred that there has been continuous pressure on t....

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....r. Choudhury, learned Standing Counsel, Finance & Taxation Department, Government of Assam appearing for the respondent nos. 1 - 6 has submitted that within the validity period of the Authorization for Search, the inspection and search proceedings are to be initiated and it can continue thereafter. As regards the allegation made regarding exertion of pressure to discharge the liability by the peti....