Section 67 of the CGST Act, 2017— Search and Seizure -- The Petitioner submitted that section 67 (2) of the Act requires the proper officer to have a reason to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under the Act, are secreted in any place, whereupon he may authorize any officer to carry out search or seizure. It was submitted that from the record of the case, it appears that the proper officer could not have any reason to believe as contemplated under the Act, and hence, the entire search proceedings are without authority of law.

Held that:-The Hon’ble High Court issued Notice returnable on 21st February, 2019. — Mohit Minerals Pvt. Ltd. Vs. Union of India [2019] 9 TAXLOK.COM 009 (Gujarat)