PRAKASHSINH HATHISINH UDAVAT VERSUS STATE OF GUJARAT

Seizure of petitioner’s car – sub-section (2) of section 67 of the CGST Act – HELD THAT:- Issue Notice returnable on 27th September, 2019.

No.- R/SPECIAL CIVIL APPLICATION NO. 15365 of 2019

Dated.- September 25, 2019

MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ.

For The Petitioner (s) : MR MAULIK VAKHARIYA(6628)

For The Respondent (s) : None

ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Mr. Maulik Vakhariya, learned advocate for the petitioner has invited the attention of the court to the order of seizure made under rule 139(2) of the Goods and Services Tax Rules, 2017, to point out that the petitioner’s car bearing No. GJ-01- RX-0477 has been seized at the Rajya Kar Bhavan, Ahmedabad. The attention of the court was invited to the provisions of sub-section (2) of section 67 of the CGST Act which finds reference in the order of seizure, to point out that the same relates to power of inspection, search and seizure. It was submitted that the petitioner’s car came to be seized when the petitioner had gone to the tax office for attending some proceeding there. It was submitted that the impugned order of seizure is totally without any authority of law, inasmuch as, sub-section (2) of section 67 of the CGST Act does not empower the respondents to act in such an arbitrary manner.

2. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 27th September, 2019.

Direct service is permitted today.

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