Section 67 of the CGST Act, 2017 — Search and Seizure — The petitioner submitted writ petition requesting therein to (a) issue a writ, order or direction in the nature of certiorari quashing the proceedings pursuant to the search and seizure operation carried out at the warehouse of the petitioner, (a-i) issue a writ, order or direction in the nature of mandamus directing the respondent to transfer the adjudication of the case to an independent officer, who should not be an officer of the Moradabad and Ayodhya Zones of State GST,(a-ii) issue a writ, order or direction in the nature of directing the respondent to not to take any coercive action against any officer, employee and director of the company till the time the proceeding is ongoing, (b) issue a writ, order or direction in the nature of mandamus directing the respondent to release all the documents, assets and other material seized by them.
Held that:- The Hon’ble High Court without expressing any opinion on the merits of the case, disposed the petition, with a direction to the petitioners to make an appropriate application/representation before the concerned authority under the relevant provision of the Act, 2017 ventilating their grievances. The concerned authority shall decide the same by a reasoned and speaking order, after affording opportunity of personal hearing, within two weeks. — Sohan Lal Commodity Management Pvt. Ltd. And Another Vs. State of U.P. Through Its Principal Secretary (Tax And Institutional Finance) And 6 Others [2020] 25 TAXLOK.COM 003 (Allahabad)