R. J. Trading Co. Vs Commissioner, Central Tax, Delhi
Date: July 20, 2021
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): RAJIV SHAKDHER, TALWANT SINGH
Subject Matter
Expression "reasons to believe" controls the exercise of powers u/s 67
Summary
Before the proper officer not below the rank of Joint Commissioner decides to either conduct the search and seizure himself or authorize another person in writing to do the same, he should have, reasons to believe, that “any” goods are li…
1. This is a writ petition instituted by an entity going by the name M/s R.J. Trading Co. [in short “RJT”] wherein, in effect, the reliefs sought are for issuance of the following directions. p:eq(11)"> i. For setting aside and quashing the order of prohibition whereby goods inventoried in panchnama dated 05.03.2021 have been detained by respondent no. 5. ii. Issuance of a writ, order…