High Court of Gauhati10 August 2026

Surendra Sharma v. State of Assam

For assessee

WP(C) NO. 3035 OF 2026

The ruling in brief

Power conferred under section 67(4) can only be exercised upon initiation of search proceedings and so long search proceedings are continuing, keeping premises of petitioner sealed for last four months was illegal and against mandate of section 67(4), as power under Section 67(4) ceases to exist once search proceedings culminated with seizure of goods, documents, books or things

Provisions considered

CGST S.67

Section 67 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Where search was conducted at business premises of partnership firm under Section 67 based on FORM GST INS-01 authorization, plea that search was vitiated for want of authorization failed as valid authorization existed, statute did not require prior disclosure of reasons to taxable person, and adjudicating authority was to verify validity of authorization and records during adjudication. GST: Where department raised demand alleging misdeclaration or suppression after search and investigation found incriminating documents, absence of scrutiny proceedings under Section 61 did not invalidate consolidated demand-cum-show cause notice since search under Section 67 and investigation provided foundation, but if any demand rests solely on return scrutiny, relevant statutory compliance must be ensured and can be examined during adjudication. GST: Where petitioner received consolidated demand-cum-show cause notice invoking Section 74(1) for certain years and Section 74A(1) for another, objection to consolidation was untenable as no bar exists against a multi-year notice, but authority must determine liability and applicability of each provision separately for each financial year with attention to limitation and statutory requirements. GST: Where SCN invoked penalty provisions under both sections 74 or 74A and 122 in respect of same act or omission, such reference in notice does not violate bar against double penalty under section 75(13) at proposal stage, but authorities must ensure no double penalty is actually imposed during adjudication and imposition in compliance with statutory prohibition.…

Related rulings

Delhi High Court18 Sept 2026

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Puneet Batra v. Union of India

CGST S.67

Gauhati High Court11 Sept 2026

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Ankit Choudhary v. Union of India

Gauhati High Court3 Sept 2026

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Surendra Sharma v. State of Assam

The ruling in brief

Provisions considered

Surendra Sharma v. State of Assam

The ruling in brief

Provisions considered

Read the full analysis

Puneet Batra v. Union of India

Ankit Choudhary v. Union of India

HD Associates v. Union of India

Read the full analysis