https://www.taxtmi.com/caselaws?id=386509 The court found the seizure order issued by the Assistant Commissioner of State Tax unauthorized under the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017. The order lacked the required authorization by an officer of a higher rank, rendering the seizure unlawful. The court directed the Assistant Commissioner to be joined as a respondent and issued a notice for explanation, stressing the significance of proper authorization for seizures under the GST Acts and lawful exercise of powers by tax enforcement officers. en-us Fri, 27 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386509 The court found the seizure order issued by the Assistant Commissioner of State Tax unauthorized under the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017. The order lacked the required authorization by an officer of a higher rank, rendering the seizure unlawful. The court directed the Assistant Commissioner to be joined as a respondent and issued a notice for explanation, stressing the significance of proper authorization for seizures under the GST Acts and lawful exercise of powers by tax enforcement officers. Case-Laws GST Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386509