2026 (9) TMI 459

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....karni. For the Respondent Nos. 1 & 2: Mr. Anand Kulkarni with Mr. Shridhar Patil (Through VC) with Mr. Vaibhav Kupawade,. P. C. : 1. By the present petition, the Petitioner seeks a declaration that the continued detention and the prohibition on the Petitioner's goods pursuant to the order dated 26th September 2024 is contrary to Section 67(7) of the Central Goods and Services Tax Act, 201....

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....tion, however the petitioner seeks to portray the entire investigation as arbitrary merely because the prohibition order ceased to operate under Section 67(7) of the Act. Such contention of the petitioner is wholly misconceived. The expiry of prohibition order has no bearing on the legality of the investigation conducted by the department or on evidentiary material collected during the course of s....