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Kumar Traders And Company Versus State of Assam

2017 (9) TMI 749 - GAUHATI HIGH COURT

Seizure - powers of the police team / Bureau of Investigation for Economic Offences (BIEO) under GST - areca nuts - the BIEO 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 payab .....

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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 - 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 .....

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. 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, seiz .....

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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 t .....

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ned counsel Ms. M.L. Gope for the petitioners submits that when the GST regime is at a nascent 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 m .....

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known. 7. To enable the departmental lawyer to receive instructions, these 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) authoriti .....

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he responsibility of the Finance & Taxation Department and the areca nuts are liable to 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 pay .....

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