2022 (7) TMI 68

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....NDYA FOR THE PETITIONER MR TRUPESH KATHIRIYA, AGP AND MR KRUTIK PARIKH, AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE A.J.DESAI 1. Heard learned advocate Ms. Hetal Patel for learned advocate Mr. Chetan K. Pandya for the petitioners and learned Assistant Government Pleader Mr. Trupesh Kathiriya in Special Civil Application No.17882/2021 and learned Assistant Government Plead....

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....02 issued by respondent No.2 at Annexure-A to this petition and direct the respondent no.2 to return the articles to the petitioner and her children. (b) Pending admission, final hearing and disposal of this petition, to stay the Order of Seizure dated 01/08/2021 passed in FORM GST INS-02 issued by respondent no.2 at Annexure-A to this petition and direct the respondent no.2 to return the....

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....Service Tax Act, 2017 (For short 'GGST Act, 2017") vide order dated 1st August, 2021 has seized phones, Laptop, iPad, Pen Drive, DVR and cash of the petitioner. 7. The petitioner's husband made an application on 18th October, 2021 requesting to release the said articles. However, the petitioner did not receive any response from respondent no.2 nor the articles were released, and therefore, ....

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.... of the said proprietorship firm by the State Tax Department and therefore, the impugned order of seizure is just and proper. 10. We have heard the learned advocates for the respective parties. On perusal of the order dated 25th April, 2022 passed by this Court, it appears that in compliance of the said order in Special Civil Application No.17782/2021, out of 21 articles which were seized by th....