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of <h1>Gujarat High Court Upholds GST Seizure Orders u/s 67; Highlights Procedural Defects, Allows Provisional Release Application.</h1> The Gujarat High Court addressed a case involving the evasion of GST and the jurisdiction to inspect, search, and issue seizure orders under Section 67 of the GST Act, 2017. An Assistant Commissioner seized goods and documents, followed by a prohibition order for cotton seeds and bales. The petitioner challenged the orders, claiming violations of natural justice and premature actions without liability determination. The court found the orders lawful, emphasizing the need to preserve goods pending tax liability assessment. The petitioner was allowed to apply for provisional release of seized goods by providing a bond and security. The court noted procedural defects in the issuance of forms related to seizure and prohibition.
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