GST: HC to Examines Validity of ‘Reasons to Believe’ in Mining Lease Case

Marjit Basumatary Vs Union of India (Gauhati High Court) The Hon’ble High Court of Gauhati, after examining detailed submissions, directs DGGI to produce original records in the court for inspection of the court to ascertain whether there was ‘reason to believe’ or was it a mere pretence. The petitioner is a works contractor. It undertakes mining of sand etc. under license from the State Government (through the Forest department). It pays royalty to the State Government. Alleged intelligence was gathered, purportedly under Section 67 of the Act, that the petitioner is liable to p...