‘Reason to Believe’ a mandatory requirement to conduct Search and Seizures under GST: Allahabad HC

The Allahabad High Court has recently held that the ‘reasons to believe’ are mandatory to conduct search and seizures procedure adopted as per the State GST Acts. The Assessee, Rimjhim Ispat Limited, had their factory premise being subjected to a search party, consisting of the Officers of U.P. GST/Commercial Tax Department. It has further been alleged that the authorized signatory of the pet…