To invoke Section 67 of GST Act existence of ‘reasons to believe’ is mandatory

Sandip Kumar Singhal Vs Deputy Commissioner (Calcutta High Court) High Court held that that provision of Section 129(3) of the Act would not be invoked to subject a godown premises to search and seizure operation. For invoking Section 67 of the Act existence of reasons to believe to subject the premises to search and seize goods is mandated. Here, the authority is vacillating between Section 67 and 68; whether the goods are in transit or in the godown. In the case at hand it does not appear that the authority acted in accordance with the appropriate legal provisions and instead penalised the p...