2018 (5) TMI 1703 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 166 (All.) – Release of seized goods – books of account not produced – order passed under Section 67(6) of the GST Act, 2017 – principles of Natural Justice – as submitted that the books of account were produced along with the reply submitted by the petitioner on 25.02.2018 and without taking into account, on surmises and conjuncture, the impugned order dated 04.05.2018 was passed – Held that:- Prima facie, issue requires scrutiny – the respondent-authorities are directed to release the goods which were seized on 25.04.2018 subject to deposit of ₹ 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash or bank gua
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,53,223/-. Learned counsel for the petitioner contends that the books of account could not be produced at the time of search on account of the fact that the accountant who is the custodian of the said books was not present and could not be contacted. It is further submitted that the books of account were produced along with the reply submitted by the petitioner on 25.02.2018 and without taking into account, on surmises and conjuncture, the impugned order dated 04.05.2018 was passed under Section 67(6) of the GST Act, 2017. It is also submitted that once the books of account were produced, it was imperative upon the authority to consider the same and ought to have verified with the actual stock but without carrying on the said exercise, the
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