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GST - Section 129(3) of the CGST Act - Business premises of the petitioner was subjected to a search and seizure operation – Validity seizure of goods lying in godown in exercise of powers under Section 129(3) of the CGST/UPGST Act - authorities proceeded to issue two separate show cause notices to the assessee with respect to the same search and seizure operation - appellate authority has rejected the two appeals and confirmed the orders passed by two authorities imposing identical liability of tax and equal amount of penalty on a single transaction – aggrieved assessee filed instant petition – HELD - In so far as seizure of goods and demand of tax under Section 129 of the Act is concerned, it is unbelievable that two authority of the Mobile Squad chose to act with negligence - The provision of Section 129(3) of the Act could not be invoked to subject a godown premises to search and seizure operation when no action was taken or contemplated under Section 67 of the Act, as that would have mandated existence of "reasons to believe" to subject that premise to search and seize goods or documents found therein – Further, both the authorities chose to exercise powers vested in them to search a vehicle carrying goods during transportation to proceed against goods lying in a godown – the authorities not only closed their eyes to the power and jurisdiction that never existed but they deliberately described the vehicle being checked – both the authorities cannot deny that the subject search was not directed at any vehicle but at an immovable property namely a godown premise - let this order be communicated to the Commissioner, Commercial Tax to look into the matter, call for explanation and take appropriate action commensurate to the misconduct, if any, that may be found committed by the erring officers and to take consequential and corrective action to avoid such occurrences in future - the entire proceedings under Section 129(3) of the Act, are found to be without jurisdiction and set aside - the orders impugned are quashed and writ petition is allowed
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