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2024 (5) TMI 1043 - SC ORDERSearch and seizure - Gold Flake Super Star cigarettes - illicit trade/supply - jurisdiction of CGST Delhi North Commissionerate - reasonsto believe - Whether or not, requisite statutory ingredients were present to enable the concerned respondents to exercise the power vested upon them under Section 67(2) of the CGST Act? - it was held by High Court that 'the search and seizure conducted by CGST Delhi North Commissionerate are declared unlawful' - HELD THAT:- It is not required to interfere with the impugned judgment and order passed by the High Court. However, question of law is kept open. The observations made in the writ petition will not have a bearing on the adjudication proceedings. The Special Leave Petition is dismissed.
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