9911796707
TMI Blog2017 (9) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... all 3 cases are common and similar arguments are advanced by the learned counsel Ms. M.L. Gope. The petitioners are registered under the Goods and Service Tax Act, 2017 (hereinafter referred to as the "GST Act") and earlier they were registered under the Assam Value Added Tax Act. The authorities under the VAT Act have certified that the petitioners have cleared their outstanding tax liabilities up till 30.06.2017. Therefore w.e.f. 01.07.2017 when the GST is brought into force, the obligation of the dealers will arise out of the GST Act. 2. The power of inspection, search, seizure etc. is provided under Section 67 of the GST Act and such power is to be exercised by an officer, not below the rank of the Joint Commissioner. For the busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill system, the harassment of the bonafide business group is totally unwarranted. The counsel refers to the press note of the Union Finance Minister to project that such harassment cannot be resorted to by visiting the business premises of the dealers, even by the officers, authorised under the GST Act. 6. Considering the above projection made from the petitioners' side, Mr. B. Gogoi, the learned standing counsel for the Finance and Taxation Department prays for short time to receive instruction from the competent authorities. The departmental lawyer will secure specific instruction on which provision of law the search, seizure has been made and whether the officers in the BIEO, is competent to make the search and seizure. The fate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d areca nuts were neither stolen nor were kept in suspicious circumstances. At best, tax is payable for dealing in areca nuts but that would be in the domain of the Finance & Taxation Department. The submissions made by the Addl. Advocate General and the Asstt. Solicitor General reflect that the BI(EO) team may have acted beyond their jurisdiction. Therefore, the learned Govt. Advocate has prayed for and is granted three weeks time to file counter affidavit. 5. Let notice returnable in three weeks be issued. The learned standing counsel for the Finance & Taxation Department, Mr. B. Gogoi, accepts notice for respondent Nos.1 & 2. The Union of India (respondent No.6) is represented by the learned Asstt. Solicitor General of India, Mr. S.C. K ..... X X X X Extracts X X X X X X X X Extracts X X X X
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