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Twenty six trucks carrying beetal nuts / areca nuts were detained by police under suppicion of smuggling and GST evasion. Held that police, customs and GST authorities shall take respective decisions within 7 days.

Sec. 67 of the Assam Goods & Services Tax Act, 2017 — Power of inspection, search & seizure — The appellant took the stand that under Section 67 of the Assam Goods and Services Tax Act, 2017 (for short, AGST Act 2017), the search and seizure can be made only upon the proper officer, being not below the rank of Joint Commissioner, having reason to believe that tax input credit has been claimed in excess of the entitlement under the Act or there has been an evasion of tax payable under the Act. Accordingly, it was the contention that the search and seizure made by the police officials of the Jalukbari Police Station and then go ahead with the investigation and thereafter lodge an ejahar alleging evasion of GST dues, would be an aberration of the established procedure of law. The Gauhati High Court while disposing of the appeal held that : - In the event, no such appropriate decision is taken or the matter is proceeded under the appropriate provisions of law, as indicated above, by any of the aforementioned authorities, it would stand declared at the expiry of seven days that the detention and seizure of the 26 numbers of trucks of areca nuts belonging to the appellants would be illegal and unsustainable. It is again provided that in the event any of the three authorities proceeds against the appellants as per the respective laws indicated above, such proceedings shall be subjected to the logical outcome under the GST Acts, CrPC/IPC or the Customs Act, as the case may be. — Tajal Hussain Vs. The State of Assam And 6 Ors., The Commissioner of State Taxes Govt. of Assam, The Commissioner of Police Guwahati, The Deputy Commissioner of Police Guwahati (West) , The Assistant Commissioner of Police Jalukbari Div. Guwahati (West), The Officer In Charge Jalukbari Police Station Guwahati, The Investigating Officer Jalukbari [2019] 18 TAXLOK.COM 089 (Guwahati)
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