Section 67 of the CGST Act, 2017 —– Search and Seizure  —- The petitioner sought directions that all search, seizure, actions and prepared panchnama dated 09/10.06.2020 be illegal and thereof quash the same and all proceedings relating and consequent thereto. The petitioner’s premise was searched and 10 trucks were found parked there. Out of said 10 trucks 5 trucks were found loaded with Pan Masala and other Misc. goods and the remaining five trucks were found empty. Vide panchanama dated 01.10.2020, 5 trucks were released in which nothing was found loaded, however, the remaining five trucks were seized with instructions not to use them. The counsel for the Department submitted that the investigation has been completed and SCN dated 04.12.2020 has been issued. The court observed that since SCN has been issued to the petitioner, in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the SCN before the adjudicating authority.

Held that:- The Hon’ble High Court directed to the competent authority that if any application is filed by the petitioner, the same be considered in accordance with the law expeditiously.