SUPREME COURT OF INDIA
Commissioner of CGST vs R.J. Trading Co.*
PAMIDIGHANTAM SRI NARASIMHA AND ARAVIND KUMAR, JJ. SLP APPEAL (C) NO. 725 OF 2022
FEBRUARY 27, 2024
Search and seizure - Reason to believe - Non-application of mind in issuing search authorization - In impugned order, High Court had set aside orders of seizure and prohibition issued during search proceedings in respondent assessee's premises - High Court observed that there was non-application of mind by officer issuing search authorization which was issued on basis of a communication received from another field formation requesting verification with regard to existence of assessee only - There was nothing on record to indicate existence of reasonable belief with officer issuing search authorization that 'any' goods was liable for confiscation or 'any' document, or book or thing relevant for proceedings under CGST Act were secreted in assessee's premises - Search authorization was accordingly held illegal - On appeal by Revenue, HELD : Impugned order could not be interfered with - However, question of law was to be kept open and observations made by High Court in impugned order would have no bearing on adjudication proceedings - Revenue's SLP was to be dismissed [Section 67 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017] [Para 2] [In favour of assessee]
CASE REVIEW
R.J. Trading Co. v. Commissioner of CGST [2021] 128 taxmann.com 344/88 GST 474/2021 (55) G.S.T.L. 277 (Delhi) (para 2) SLP dismissed.
N. Venkatraman, A.S.G.(NP), Mrs. Nisha Bagchi, Sr. Adv. Rajan Kumar Chaurasia, Ashok Panigrahi, Udai Khanna, Advs. and Mukesh Kumar Maroria, AOR for the Petitioner. Mrs. Anjali Jha Manish, AOR for the Respondent.
ORDER
- Heard the learned counsel appearing for the respective parties.
- We are not inclined to interfere with the impugned judgment and order passed by the High Court. However, question of law is kept open. The observations made in the writ petition will not have a bearing on the adjudication proceedings.
- Accordingly, the Special Leave Petition is dismissed.
- Pending application(s), if any, shall stand disposed of.