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Kumar Traders And Company Versus State of Assam

Seizure - areca nuts - 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 godown, for onward transportation to other parts of the country - Assam Goods & Service Tax Act, 2017 - Held that: - The stored 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 Depa .....

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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 - Dated:- 9-8-2017 - Mr. Hrishikesh Roy, J. For The Petitioner : Ms. M. L. Gope, Ms. N. Hawelia Ms. N. Gogoi and Mrs. N. Bordoloi, Advocates JUDGMENT This case was adjourned on 9.8.2017, to enable the learned Govt. Advoc .....

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inafter 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 a .....

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ion) 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 .....

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ent stage and requisite infrastructure is not yet ready for e-way 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 Fina .....

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ted 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, u .....

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be taxed under the Assam Goods & Service Tax Act, 2017. The learned Asstt. Solicitor General of India, Mr. S.C. Keyal on the other hand submits that if it is a case of evasion of customs duty, the concerned police team should have informed the Customs Authorities, instead of acting on their own. 4. The stored 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 & Taxatio .....

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