Petitioner seeks a direction to the Respondent to release/restore the goods from the premises of the petitioner unconditionally and hold that the system of assigning function by approval on the file by the Commissioner is wholly illegal and not in accordance with law.
Section 67 of the CGST Act, 2017 — Search and Seizure – The Petitioner challenged INS-01 issued by the Special Commissioner, the seizure effected through INS-02 as well as order of prohibition in INS-03 both dated 23rd August, 2021 and order dated 8th September, 2021. The Petitioner also sought a direction to the Respondent to release/restore the goods seized on 23rd August, 2021 from the premises of the petitioner unconditionally.
Held that:- The Hon’ble High Court issued notice and listed it on 02nd December, 2021. Further directed the petitioner to file an application seeking release of the goods under Section 67(6) of the Act. In such event, directed the respondent to hear the petitioner on 17th September, 2021, and decide the same by way of a reasoned order in accordance with law on or before 22nd September, 2021.
Petitioner seeks a direction to the Respondent to release/restore the goods from the premises of the petitioner unconditionally and hold that the system of assigning function by approval on the file by the Commissioner is wholly illegal and not in accordance with law.
Section 67 of the CGST Act, 2017 — Search and Seizure – The Petitioner challenged INS-01 issued by the Special Commissioner, the seizure effected through INS-02 as well as order of prohibition in INS-03 both dated 23rd August, 2021 and order dated 8th September, 2021. The Petitioner also sought a direction to the Respondent to release/restore the goods seized on 23rd August, 2021 from the premises of the petitioner unconditionally.
Held that:- The Hon’ble High Court issued notice and listed it on 02nd December, 2021. Further directed the petitioner to file an application seeking release of the goods under Section 67(6) of the Act. In such event, directed the respondent to hear the petitioner on 17th September, 2021, and decide the same by way of a reasoned order in accordance with law on or before 22nd September, 2021.