2019 (9) TMI 1159 - HC - GST

Seizure of petitioner's car - sub-section (2) of section 67 of the CGST Act - HELD THAT - Issue Notice returnable on 27th September, 2019.

Summary

Issues:
Seizure of car under rule 139(2) of Goods and Services Tax Rules, 2017 without authority of law.

Analysis:
The petitioner's car, bearing No. GJ-01-RX-0477, was seized at the Rajya Kar Bhavan, Ahmedabad under rule 139(2) of the Goods and Services Tax Rules, 2017. The petitioner's advocate highlighted that the order of seizure referenced sub-section (2) of section 67 of the CGST Act, which pertains to the power of inspection, search, and seizure. It was argued that the seizure was arbitrary as the provisions of the CGST Act do not empower such actions. The petitioner's car was seized while they were at the tax office for a proceeding, indicating a lack of legal authority for the seizure.

The learned advocate for the petitioner presented these arguments before the court, emphasizing the lack of legal basis for the seizure. In response, the court took cognizance of the submissions and issued a notice returnable on 27th September, 2019. Direct service was permitted on the same day, indicating the court's prompt action in addressing the issue raised by the petitioner regarding the unauthorized seizure of their car under the GST rules. The court's decision to issue a notice suggests a willingness to examine the legality and justification of the seizure, as argued by the petitioner's advocate.