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GST : Where information was received by DGGSTI that Pouch Packing Machines manufacturing Pan Masala of 'NAZAR' brand were being run in an unregistered premises in a remote location resulting in huge evasion of central excise duty of approx. 63 crores by one person named Natwar, director of a company, and based on said intelligence, simultaneous search operations were conducted at various premises and some incriminating documents/records and various electronic devices such as mobile phones were found in possession of Natwar and his family members to effect that he had used hawala route for making and receiving large amount of payments in gross contravention of relevant rules and samples/finished goods/Pan Masala of 'Nazar Premium', 'Nazar Pan Masala', 'Nazar Premium Gutkha', 'Vachan' Premium Pan Masala, 'Virat Premium', 'Baji Rao Premium' and 'Nagpuri Premium' were seized/resumed, since role of Natwar in operation of unregistered factory became apparent, it could not be said that respondents did not have sufficient material to form requisite 'reason to believe' as envisaged under section 12F read with section 18 of Act of 1944 and section 100(4)(5) Cr. P.C. to conduct search in question