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Since, the matter is at the stage of investigation, this Court is refraining from making any observation about the merit of the case.

Jurisdiction under GST — According to the petitioners, since the petitioner firms had paid the necessary tax under AGST Act, 2017, seizure of the trucks and areca-nuts carried therein by the Assam Police, who have nothing to do with the taxation regime, is plainly illegal, and accordingly, petitions have been filed seeking quashing of the illegal seizures and release of the seized goods. On other hand, it is alleged that on enquiry, the real identity of the consignors could not be ascertained and many were not traceable and that it appeared that the firms were fictitious and on making local verification, it appeared that there were manipulations of records and forgery of documents in the entire process. Thus, FIR in the matter U/s. 120 (B)/420/468/471 IPC was registered and the matter is under investigation. Petition disposed of holding that since, the matter is at the stage of investigation, court is refraining from making any observation about the merit of the case, other than the issues decided in this petition. — Sangtei Enterprise And Anr., Sri Zosangpuii Vs. The State of Assam And 6 Ors., The Commissioner of State Taxes, The Commissioner of Police, The Dy. Commissioner of Police, The Asstt. Commissioner of Police, The Officer In Charge, The Investigation Officer [2019] 17 TAXLOK.COM 093 (Guwahati)