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        GST

        The HC dismissed a writ application challenging seizure of goods...

        Writ Application Dismissed Due to Defective Affidavit Where Deponent Failed to Establish Proper Authorization

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC dismissed a writ application challenging seizure of goods and vehicle due to fatal procedural defects in the supporting affidavit. The deponent, Gopal Yadav, failed to establish proper authorization to represent all petitioners, claiming only to be the manager-cum-authorized representative of petitioner no.3. The affidavit lacked mandatory declarations that the deponent had reviewed the statements in the application or had them explained to him. These deficiencies rendered the affidavit legally insufficient under Patna HC rules. Finding the writ application incompetent due to improper representation, the court dismissed it as withdrawn.
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