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KUMAR TRADERS AND COMPANY vs. STATE OF ASSAM
(Gauhati High Court)

Hon'ble Judges:

HRISHIKESH ROY
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COUNSEL
M.l. Gope
COUNSEL
B. Gogoi
K. Phukan

Petitioner / Applicant

KUMAR TRADERS AND COMPANY

Respondent STATE OF ASSAM
Court Gauhati High Court
State

Assam

Date Aug 9, 2017
Order No.

W.P. (C) No. 4785 OF 2017

TR Citation 2017 (8) TR 3136
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ORDER

This case was adjourned on 9.8.2017, to enable the learned Govt. Advocate to receive instruction on the circumstances under, which the team from the Bureau of Investigation for Economic Offences (BIEO) had raided the Amingaon godown of the petitioners, where areca nuts are stored. The facts leading to the search and seizure were noted by the Court as under:- “The interest of the petitioners in all 3 cases are common and similar arguments are advanced by the learned counsel Ms. 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, se....
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