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2021 (4) TMI 973

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..... nd 5 while Mr. Aditya Singla accepts service on behalf of respondent no. 3. 4.1 Counter affidavits will be filed within four weeks. Rejoinders, thereto, if any, will be filed before the next date of hearing. 4.2 In the meanwhile, the petitioner is given liberty to approach the concerned officer for release of the goods qua which the prohibition order has been passed. List the matter on 25.05.20 .....

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..... arshi Manish, who appears on behalf of the petitioner, assails the order, inter alia, on the following grounds: (i) The concerned officer was not vested with the authority to pass the order of prohibition. (ii) The concerned officer could have exercised this power only if CGST, Delhi was carrying out investigation against it, and had, inter alia, reason to believe that the petitioner had .....

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..... Gautam Budh Nagar purportedly backed by the order of even date, i.e., 05.03.2021 issued by the Additional Commissioner CGST, Delhi (North) on 05.03.2021 authorising search, which ultimately led to the passing of the impugned order. 3.2 It is contended by Mr. Manish that since the miscellaneous file containing stock register details was seized on 14.02.2021 by the DGGI Ahmedabad Zonal Unit, the sam .....

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..... 6,000 cigarette sticks. 3.7. Mr. Manish says that the goods are perishable, and, therefore, required to be released, at the earliest. 4. Issue notice. Mr. Arunesh Sharma accepts service on behalf of Mr. Harpreet Singh, who appears on behalf of respondent nos. 1, 2, 4 and 5 while Mr. Aditya Singla accepts service on behalf of respondent no. 3. 4.1 Counter affidavits will be filed within four .....

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..... pass a speaking order; a copy of which will be furnished to the petitioner. A copy of the order will also be placed on record of this Court. 4.6 Since, a curfew has been imposed in the Union Territory of Delhi, on account of Coronavirus; proceedings may be conducted, by the concerned officer, via the video conferencing mechanism. 5. List the matter on 25.05.2021. - - TaxTMI - TMITax - G .....

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