2026 (9) TMI 1488

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....T<br>2026 (9) TMI 1488 - GAUHATI HIGH COURT - TMI<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 18-9-2026<br>WP(C)/5128/2026 - -<br>GST<br>HONOURABLE MR. JUSTICE MANISH CHOUDHURY Advocate for the Petitioner: Mr. Amit Goyal, Mr. A Choudhury, Pranjal Saraogi, Mr. P Borah, Mr. P. Jalan. Advocate for the Respondent: DY. S.G.I., SC, Taxes, SC, GST. ORDER Heard Mr. A.....

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....self. It is stated that the inspection / search is still continuing. The petitioner claims that the inspection / search has not resulted either in any order of seizure or in any order of prohibition till date. Yet, the officials are present in the PPOB throughout the entire period including the business hours. The petitioner has alleged that there has been continuous pressure on the petitioner for....

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.... Proper Officer and the official in the team carrying out inspection / search for discharge of any liability during the inspection / search proceeding. Mr. Choudhury has submitted that if the petitioner has not discharged any liability under the CGST Act / AGST Act, the respondent authorities will follow the procedures under the statute for demand and recovery of such liability. 5. Let notice b....