Jurisdiction under GST — The exercise of power by the respondent no.8 who is below the rank of the Joint Commissioner in the case of seizure and other acts under section 67(2) are without jurisdiction. Interim relief is granted in favor of petitioners. — Pioneer Cooperative Car Parking Servicing And Construction Society Ltd. & Anr. Vs. The State of West Bengal & Ors. [2019] 12 TAXLOK.COM 079 (Calcutta)