https://www.taxtmi.com/caselaws?id=801432 Service of a seizure order under Rule 139(2) is satisfied where Form GST INS-02 identifies the seized articles and bears the affected person's signature acknowledging physical receipt. Disputed factual claims about preparation or communication of the seizure order generally cannot be resolved in writ jurisdiction solely on affidavits. Accordingly, acknowledged physical service of Form GST INS-02 prevents search and seizure proceedings from being invalidated on an allegation of non-service. en-us Thu, 01 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801432 Service of a seizure order under Rule 139(2) is satisfied where Form GST INS-02 identifies the seized articles and bears the affected person's signature acknowledging physical receipt. Disputed factual claims about preparation or communication of the seizure order generally cannot be resolved in writ jurisdiction solely on affidavits. Accordingly, acknowledged physical service of Form GST INS-02 prevents search and seizure proceedings from being invalidated on an allegation of non-service. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801432