2021 (2) TMI 335

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....) : Mr Chintan Dave, AGP Advance Copy Served To Government Pleader/PP For the Respondent(s) : Notice Served ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: 16(a) To issue a writ of mandamus and/or writ of certiorari and/or any other appro....

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....Mr. Dave first invited the attention of this Court to the impugned order of prohibition passed by the State Tax Officer4, Unit18, Ahmedabad in Form GST INS-03 in exercise of power under Subsection (2) of Section67 of the GST Act, 2017. This order of prohibition is dated 4th July 2019. 4. Section-67 of the Act is with respect to inspection, search, seizure and arrest. It falls within Chapter-XIV of....

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....n the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. 5. Mr....