TMI Blog2021 (6) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... d issued to the petitioner, but then, upon subjective satisfaction of having reason to believe, the officer authorized to conduct the search and seizure operations under Section 67, did do per law. From the reading of the Panchnama [Page-75], it is evident that two independent witnesses were firstly associated; who volunteered to the authorities to be part of the search and seizure operations; and only thereafter in their presence, petitioner s premises was searched on 21.01.2021, wherefrom the material allegedly kept with an endeavour of evading the tax payable under the Act was recovered. The quantity is huge. Petitioner shall fully cooperate and participate in the passing of the order by the competent authority, so required to do s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petition cannot be substantiated by any cogent material placed on record before us. However, this being a question of fact is left open to be raised and adjudicated before the appropriate fact finding authority. Paragraph 12 reads as under:- 12. That thereafter, the accountant of the petitioner company namely Rahul Punia went to the GST Commissionerate, Patna on 22.01.2021 in order to enquire regarding the letter dated 21.01.2021 issued by the respondent authorities. Upon which the respondent authorities of the said department forcibly constrained the accountant to put signature on the Panchnama, which was prepared by the respondent authorities on 22.01.2021 itself. Prima facie, we are of the considered view that the power exer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame. As such, we dispose of the present petition on the following mutually agreeable terms: (a) Petitioner shall fully cooperate and participate in the passing of the order by the competent authority, so required to do so pursuant to the exercise of power under Section 67 of the Act. (b) Sri Ashuman Singh, learned counsel states that such authority is respondent no.4, namely The Additional Commissioner (A.E.), CGST CX, Patna-II, Bihar. As such, petitioner shall appear before the said authority on 12th May, 2021, at 10 30 A.M. (c) Sri Anshuman Singh, learned counsel for the respondents, states that link for hearing through virtual mode shall be made available to the petitioner. Ms. Deepika Sharma, appearing for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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