Case Law Details
Ashu Traders Madar Gate Vs UOI (Allahabad High Court)
The subject matter of challenge in the instant writ proceeding is challenging the seizure as well as praying for release of the seized goods.
A counter affidavit filed on behalf of the State reveals, inter alia, as follows :-
“5. That, it is to submit here that INS-01 is an Authorization letter / Order issued by the Higher Authority constituting a Team of responsible officers to conduct raid in such cases, where the Department is affirm that irregularities and theft of Tax are being committing after secret enquiry. It is also submitted that after issuance of INS-01, the constituted Team raids the suspected person / firm in the presence of witness after taking their signatures on INS-01 and after conducting the enquiry, the constituted Team pass order of seizure, which is known as INS-02.
7. That, upon such information, a enquiry was conducted by the Answering Respondents and when the aforesaid fact was found true, then raid was conducted after the Authorization.
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