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TMI Blog2021 (2) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... y Served To Government Pleader/PP For the Respondent(s) : Notice Served ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: 16(a) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction, to quash and set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of prohibition passed by the State Tax Officer4, Unit18, Ahmedabad in Form GST INS-03 in exercise of power under Subsection (2) of Section67 of the GST Act, 2017. This order of prohibition is dated 4th July 2019. 4. Section-67 of the Act is with respect to inspection, search, seizure and arrest. It falls within Chapter-XIV of the Act. Sub-section (2) of Section-67 reads thus: Section 67 Powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise deal with the goods except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. 5. Mr. Dave, thereafter, invited the attention of this Court to Sub-section (7) of Section67, which reads thus: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions from the concerned department makes a statement that no notice has been issued till this date as contemplated under Sub-section (7) of Section 67 of the Act. There has been no extension also of the time period as provided under the proviso. 7. In view of the above, it can be said that the impugned order outlive its life. The same is hereby quashed and set aside. The articles seized shall now ..... X X X X Extracts X X X X X X X X Extracts X X X X
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