2019 (2) TMI 540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent (s) : MR NIRZAR S DESAI (2117) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. J. K. Mittal, learned advocate with Mr. Hardik Modh, learned advocate for the petitioner has submitted that subsection (2) of section 67 of the Central Goods and Services Tax Act, 2017 requires the proper officer to have a reason to believe that any goods liable to confiscation or an....