Section 67 of CGST Act, 2017 and Section 100, 101 of Customs Act, 1962 — Search & Seizure —The Police officials detained 26 trucks on the ground that these were consigned without proper documents thereby evading payment of GST. The Police officials claimed that investigation revealed certain manipulation of records and forgery of documents. The Appellant preferred that seizure/ detention by Police officials be declared illegal and without jurisdiction, as the search and seizure under Section 67 of the Act can be made upon only by the proper GST officer on a reasonable belief. Search and seizure proceedings under Section 100 and 101 can be made upon by proper Customs Officer.
Held that:- The Hon’ble High Court accepted the appeals and held that detained /seized goods be retained by the Police authorities for a period of seven days. In the meantime State GST authorities, Police authorities and Customs authorities shall take their respective decisions within the period of seven days. Further, if no such appropriate decision is taken by any of authorities, it would stand declared at the expiry of seven days that the detention/seizure of 26 trucks of the appellants would be illegal and unsustainable. — 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  18 TAXLOK.COM 077 (Guwahati)