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TMI Blog2022 (7) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... e shall be released and handed over to the petitioner but not later than 31st July, 2022. The petitions would not survive and are disposed of accordingly. - R/SPECIAL CIVIL APPLICATION NO. 17882 of 2021 & 17883 of 2021 - - - Dated:- 15-6-2022 - HONOURABLE MR. JUSTICE A.J.DESAI AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA MS HETAL PATEL FOR MR CHETAN K PANDYA FOR THE PETITIONER MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Civil Application No.17882/2021. 4. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs : (a) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, quashing and setting aside the Order of Seizure dated 01/08/2021 passed in FORM GST INS-02 issued by respondent No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DCST/ENF-1/AC- 4/SUMMONS/2021-22/B.597 came to be registered by the State Tax Department against the petitioner herein who is neither a proprietor nor partner nor Director nor authorized signatory nor the person in day to day charge of the registered dealer. 6. Respondent no.2 in exercise of powers conferred under section 67 of the Gujarat Goods and Service Tax Act, 2017 (For short GGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the order passed by respondent no.2 is without any authority of law and requires to be quashed and set aside. 9. On the other hand, learned Assistant Government Pleader for the respondent-State submitted that respondent no.2 has passed the impugned order of seizure in connection with an investigation being carried out in respect of the said proprietorship firm by the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent authority, three items have been released and have been handed over to the petitioner. However, the following two items are yet to be returned : 1) I Phone Mobile 2) Oppo Mobile 12. Learned Assistant Government Pleader under instructions state that as and when the details are retrieved from the aforesaid electronic gadgets which are yet to be returned by the respondent-author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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