TMI Blog2017 (9) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 In the interim, to facilitate the petitioners to carry on their legitimate business and taking note of the fact that rate of tax is @2.5% for areca nuts, under the Assam Goods & Service Tax Act, 2017 and they are to pay further 2.5% tax to the Central Govt. coffer, subject to the petitioners' furnishing Bank guarantee for ₹ 30 lakh towards the estimated tax, to the Commissioner of State Tax, the seized goods should be released to the custody of the petitioners. - W.P. (C) No. 4785 OF 2017 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 provides for the document to be furnished by the dealer, to comply with the requirement of e-way bill system. However the new system is still to be made functional and therefore under the notification of 12.07.2017 issued by the Finance (Taxation) Department, the dealers are required to obtain the GST outward permit for continuing with their, business under the GST regime. 3. The grievance of the dealers is the unauthorised inspection, search and seizure of their godown at Amingaon, by the authorities of the Bureau of Investigation for Economic Offences (BIEO) Officers on 27.07.2017, who have seized around 7290 bags of Dried Areca Nuts, under the 2 seizure lists dated 27.07.2017. The seizure party led by the Deputy S.P. of the BIEO h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese cases be re-listed on 16.08.2017. Until the next date, the respondents will ensure that the petitioners should not be put to further harassment on account of the search and seizure made on 27.07.2017. A copy of this order be furnished to Mr. B. Gogoi, the learned standing counsel and Ms. K. Phukan, the learned Govt. advocate . 2. Ms. K. Phukan, the learned Govt. Advocate has received instruction from the BI(EO) authorities and she submits that the police team raided the godown in purported exercise of power, under Section 102 of the CrPC. She further submits that the BI(EO) team suspected that the areca nuts stored in the godown, were of Burmese origin and were smuggled through Mizoram border and was stored in the Guwahati go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. In the interim, to facilitate the petitioners to carry on their legitimate business and taking note of the fact that rate of tax is @2.5% for areca nuts, under the Assam Goods Service Tax Act, 2017 and they are to pay further 2.5% tax to the Central Govt. coffer, subject to the petitioners' furnishing Bank guarantee for ₹ 30 lakh towards the estimated tax, to the Commissioner of State Tax (respondent No.2), the seized goods should be released to the custody of the petitioners. The 7290 bags of areca nuts, after due verification should be released, in presence of the Tax Department Officials. However the transportation and business of areca nuts will be subject to realization of due tax by the authorities and the Bank guarant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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