https://www.taxtmi.com/caselaws?id=394722 The High Court allowed the Writ Petition, setting aside the order of Prohibition issued by the Deputy Assistant Commissioner under Section 67(2) of the CGST Act. The Court emphasized the necessity of written authorization by an officer not below the rank of Joint Commissioner for inspection and seizure activities. The decision was based on the authority's lack of competency rather than the merits of the case, highlighting the importance of adhering to statutory provisions to ensure the validity of orders related to search, seizure, and confiscation under the Act. en-us Fri, 06 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394722 The High Court allowed the Writ Petition, setting aside the order of Prohibition issued by the Deputy Assistant Commissioner under Section 67(2) of the CGST Act. The Court emphasized the necessity of written authorization by an officer not below the rank of Joint Commissioner for inspection and seizure activities. The decision was based on the authority's lack of competency rather than the merits of the case, highlighting the importance of adhering to statutory provisions to ensure the validity of orders related to search, seizure, and confiscation under the Act. Case-Laws GST Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394722