GST – Inspection, search and seizure-Power of Police authorities

ALI Trading & anr. Vs State of Assam (Gauhati High Court)

We are of the view that if the authorities under the AGST Act of the State of Assam are of the view that the appellants are required to be proceeded with or prosecuted under the AGST Act, it would be appropriate to invoke the provisions of section 67 of the AGST Act and proceed accordingly. But without invoking the provisions of section 67 of the AGST Act and following the procedure prescribed therein, it would be inappropriate to allow the police authorities of Assam to continue with the det

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