Case LawW.P.(C) 4847/2021
R. J. Trading Co. Vs Commissioner, Central Tax, Delhi
- Court:
- High Court
- Bench:
- Delhi
- Date:
- July 20, 2021
- Type:
- Writ Petition
- Members:
- RAJIV SHAKDHER, TALWANT SINGH
Subject
Expression "reasons to believe" controls the exercise of powers u/s 67
Search, Seizure and Detention
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…
Judgement
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…