2019 (7) TMI 1854

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irection, more particularly in the nature of MANDAMUS declaring the impugned order of seizure, dated 07.02.2018, passed by the first respondent against the petitioner without obtaining any authorization for the same from the Second Respondent, and all further proceedings taken in pursuant to the same, as without jurisdiction, without authority, without power, arbitrary, capricious, baseless, contrary to law, violative of the fundamental right guaranteed under Article 19 (1) (g) of the Constitution and illegal and consequently set aside the same and pass such other order or orders...." 2. We have heard the submissions of the learned counsel for the petitioner and of the learned Government Pleader for Commercial Taxes appearing for the respo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....duce all the books of accounts and records, without mentioning the details thereof. Aggrieved thereof and impugning the order of seizure, dated 07.02.2018, passed by the first respondent in Form GST INS-1, and all further proceedings taken pursuant thereto, as being without jurisdiction, the present writ petition is filed.' 4. At the hearing, learned counsel for the petitioner submitted that there is no order from the second respondent authorizing the first respondent under Section 67(2) of the SGST Act for seizure and confiscation and yet, the seizure order came to be passed after illegal seizure and confiscation of the goods and therefore, it is a clear violation of law and hence, the seizure order and all the consequential orders are un....