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Jurisdiction under GST — The word 'secreted' plainly implies to be hidden or not disclosed to the revenue authorities for the purposes of making a fair self-assessment. If seized goods has not been secreted or hidden either at any other/undisclosed place of business or at the disclosed place of business, jurisdiction under Section 67(2) of the Act to do not exist. Thus, no security or tax or penalty could be demanded under section 67(2) of the Act. — Rajeev Traders Vs. State of U.P. And 3 Others  14 TAXLOK.COM 068 (Allahabad)