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2019 (2) TMI 541 - HC - GSTSearch or seizure - seizure of goods, documents or books or things - subsection (2) of section 67 of the Central Goods and Services Tax Act, 2017 - Held that - The basic requirement is that the goods, documents, books or things should have been secreted in any place. It was submitted that in the facts of the present case, the goods in respect of which the impugned order of prohibition under rule 139(4) of the rules has been issued, are the goods which are accounted for in the books of account and are not secreted anywhere, and hence, the order of prohibition is contrary to the provisions of sub-section (2) of section 67 of the Act - Issue Notice returnable on 21st February, 2019.
Issues involved: Interpretation of provisions of subsection (2) of section 67 of the Central Goods and Services Tax Act, 2017 in relation to the issuance of an order of prohibition under rule 139(4) of the rules.
In the judgment delivered by the Gujarat High Court, the learned advocate for the petitioner highlighted the provisions of subsection (2) of section 67 of the Central Goods and Services Tax Act, 2017. The advocate argued that for a search or seizure to be carried out, the concerned officer must have reasons to believe that goods liable to confiscation or relevant documents are secreted in a place. The petitioner contended that the goods in question were properly accounted for in the books and not secreted, making the prohibition order issued under rule 139(4) contrary to the Act. The court, after considering the submissions, issued a Notice returnable on 21st February, 2019. The judgment also permitted direct service to respondents No.3 and 4, with the petitioner allowed to serve respondents No.1 and 2 directly through Speed Post at its own cost. This allowance for direct service aimed to ensure effective communication and adherence to legal procedures in the case. The court's decision reflects a balance between upholding legal requirements and facilitating proper notification to all concerned parties in the matter.
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