First GST case lands in high court

Guwahati: The first GST-related case came up for hearing before Gauhati High Court today.

Three firms, Kumar Traders, Kumar Enterprise and Maa Karni Traders, moved the court alleging harassment by officers of the bureau of investigation (economic offences) (BIEO) of Assam police under the GST regime.

The firms have alleged that the bureau officials searched their godowns at Amingaon on July 27 and seized around 7,290 bags containing dried areca nuts despite not being empowered to do so under the GST regime.

They claimed the BIEO also asked them to submit 15 documents, which may have no relevance for the particular business under the GST regime.

Justice Hrishikesh Roy today asked the state government to submit under which provision of law the search and seizure were made and whether the BIEO officers are competent to carry out the search and seizure.

 

Justice Roy asked the case to be listed on August 16 for next hearing.

The court said until the next date, the petitioners should not be put to further harassment.

The petitioners' counsel, Medha Lila Gope, said the BIEO officers, who are empowered under Assam Value Added Tax Act, 2003, have not yet been authorised to carry out search and seizure under the GST.

Gope said it is an unnecessary intervention by an incompetent authority.

She also referred to a press note of the Union finance minister that says such harassment cannot be resorted to by visiting the business premises of the dealers even by officials authorised under the GST Act during the transition period, unless otherwise authorised.