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2021 (3) TMI 854 - HC - GSTValidity of search order and summons issued - reasons to believe of suppression of facts present or not - Section 67 of the CGST Act, 2017 - HELD THAT:- The respondents are directed to produce the record in order to enable the Court to examine as to whether the condition precedent of recording the 'reasons to believe' is present in the instant case - Upon the production of the documents, the respondent authorities may assess the tax payable by the petitioner. If the tax payable can be assessed the petitioner may deposit the tax with the authorities for securing a release of the goods under Section 67(6) of the Act of 2017. List on 22.03.2021.
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