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Without supporting material on records, decision
to authorize search not legitimate: In the case of
Union of India v. Magnum Steel Ltd. - (2023) 4
Krishan Industries v State of Himachal Pradesh
Centax 106 (S.C.) [02-03-2023], the Supreme
2021 SCC OnLine SC 334 in matter related to GST,
Court while examine the order passed by the High
for attachment of bank account under section 83 Court, wherein the Madhya Pradesh High Court
of the Act, taken note of the fact that “52…Section
had quashed the initiation of search and seizure
83 of the HPGST Act uses the expression “opinion”
proceedings and all consequential proceedings,
as distinguished from “reasons to believe”.
launched against the respondent/assessee., note
However for the reasons that we have indicated that “3..the file itself did not contain any material
earlier we are clearly of the view that the
to disclose what was placed before the officer - nor
formation of the opinion must be based on
was there any noting on it to link the nature of the
tangible material which indicates a live link to the
materials (however briefly) with the decision to
necessity to order a provisional attachment to search to legitimize the search proceedings.” The
protect the interest of the government revenue.”
Supreme Court in this case, while dismissing the
The Supreme Court in this case clearly expressed
revenue appeal, held that “6. The basic premise of
its views that “51…..the Commissioner must in the Section 105, and indeed search proceedings is the
formation of the opinion act on the basis of reasonable belief that some objective material
tangible material on the basis of which the
exists on the official record to trigger searches. The
formation of opinion is based in regard to the
person authorizing the search must express his
existence of the statutory requirement…” satisfaction that the material is sufficient for him
Therefore, formation of opinion, to authorize to conclude that search is necessary; further there
search has to be based on the certain tangible
should exist something to show what is such
materials collected by the proper officer, who
material. The mere recording that the person
formed his belief to authorised search, and not concerned is satisfied, without the supportive
merely on the basis of statements of some materials, therefore, is insufficient to trigger a
persons, he arrived at such conclusion.
lawful search.”
When we do the best we can, we never know what miracle is wrought in our life or the life of another. 24
