2019 (9) TMI 1277

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.... MS.JUSTICE HARSHA DEVANI) 1. This petition challenges the order of seizure dated 25.10.2018 passed by Shri B.B. Pandor, Assistant Commissioner of State Tax (1) (Enforcement), Division-1, Ahmedabad whereby the vehicle of the petitioner bearing No.GJ-01-RX-0477 and two phones have been seized. Such order of seizure has been made in exercise of power under sub-section (2) of section 67 of the Cent....

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....t below the rank of Joint Commissioner for carrying out search in accordance with the provisions of sub-section (2) of section 67 of the CGST/ GGST Act, 2017. 5. Under the circumstances, the impugned action of the said Officer appears to be totally without any authority of law. Moreover, since the details of the premises as stated in the impugned order is Rajya Kar Bhavan, Ahmedabad, it is manif....