Sri Sai Food Grain and Iron Stors Vs State of Bihar
Date: April 24, 2025
Subject Matter
Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order
Summary
The case involves a legal challenge regarding the inspection and subsequent seizure of goods belonging to the petitioner. On January 18, 2024, an inspection was conducted by Ms. Kumari Anu Soni, the Assistant Commissioner of State Tax, which resulted…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT 1. Heard learned Counsel appearing for the petitioner as well as the learned Counsel appearing for the respondents. 2. At the outset we would like to first deal with the issue relating to tampering/interpolation made by the Officer, Ms. Kumari Anu Soni, who on the relevant date i.e. 18.01.2024 had conducted the inspection of the petitioner’s esta…