Excellentvision Technical Academy (p). Ltd.

vs

State of UP.

Citation: 2024 taxo.online 1167

Petitioner challenged the search and seizure order dated 04/01/2018, notice issued on 08/02/2021 and the order dated 01/09/2021 passed under Section 74 and the order passed in appeal dated 06/01/2023. The main thrust of the petitioner was that the respondent authorities never complied with the mandatory provision of Section 67 of the Act, as the Joint Commissioner, while granting the authorization for search and seizure, never put forth the reasons to believe that the search was necessary. In the case, two INS-01 was issued one on February 11, 2019 and another on January 4, 2018 (date of the search) the INS-01 issued on February 11, 2019 was subsequent to the search and is, therefore, an invalid document. With regard to other INS-01 that has been issued on the date of search, it further appeared that no reasons to believe had been noted in the same. HELD- the court observed the counter affidavit and stated that no sensible explanation was provided to put forward the actual reasons to believe as required under Section 67 of the Act , and held that the entire proceedings that have originated from the illegal search and seizure have no foot to stand on, and accordingly, are quashed and set aside and directed state authorities to release all the goods and documents that they might have detained or confiscated and refund any amount deposited by the petitioner in lieu of the order passed under Section 74 . Disposed of.

 

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