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Gujarat High Court

Prakashsinh Hathisinh Udavat vs State Of Gujarat on 27 September, 2019

Author: Harsha Devani

Bench: Harsha Devani, Sangeeta K. Vishen

        C/SCA/15365/2019                                       ORDER




         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

          R/SPECIAL CIVIL APPLICATION NO. 15365 of 2019

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                    PRAKASHSINH HATHISINH UDAVAT
                               Versus
                         STATE OF GUJARAT
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Appearance:
MR MAULIK VAKHARIYA(6628) for the Petitioner(s) No. 1
DS AFF.NOT FILED (N)(11) for the Respondent(s) No. 1,2,3
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 CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
        and
        HONOURABLE MS. JUSTICE SANGEETA K. VISHEN

                           Date : 27/09/2019

                        ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. This petition challenges the order of seizure dated 25.10.2018 passed by Shri B.B. Pandor, Assistant Commissioner of State Tax (1) (Enforcement), Division-1, Ahmedabad whereby the vehicle of the petitioner bearing No.GJ-01-RX-0477 and two phones have been seized. Such order of seizure has been made in exercise of power under sub-section (2) of section 67 of the Central Goods and Services Tax Act/ Gujarat Goods and Services Tax Act, 2017.

2. A perusal of the provisions of sub-section (2) of section 67 of the Act reveals that the same envisages authorisation by an officer not below the rank of Joint Commissioner where he forms and opinion that the goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under the Act, are Page 1 of 3 Downloaded on : Sat Sep 28 00:19:29 IST 2019 C/SCA/15365/2019 ORDER secreted in any place.

3. In the present case, a perusal of the impugned order shows that the details of the premises are Rajya Kar Bhavan, Ahmedabad, namely, the State Tax Office.

4. The learned Assistant Government Pleader upon a perusal of the record of the case is not in a position to point out any authorisation having been issued by a person not below the rank of Joint Commissioner for carrying out search in accordance with the provisions of sub-section (2) of section 67 of the CGST/ GGST Act, 2017.

5. Under the circumstances, the impugned action of the said Officer appears to be totally without any authority of law. Moreover, since the details of the premises as stated in the impugned order is Rajya Kar Bhavan, Ahmedabad, it is manifest that no officer would permit search on such premises in accordance with the powers under sub-section (2) of section 67 of the CGST/ GGST Act, 2017.

6. In view of the above, Shri B.B. Pandor, Assistant Commissioner of State Tax (1) (Enforcement), Division-1, Ahmedabad shall be joined as respondent No.4 in these proceedings.

7. Issue Notice to the newly joined respondent to explain as to under what circumstances and in exercise of which powers he has issued the impugned order dated 25.10.2018, returnable on 10th October, 2019.

8. Registry to forthwith forward a copy of this order to the concerned Officer.

(HARSHA DEVANI, J) (SANGEETA K. VISHEN, J) Z.G. SHAIKH Page 3 of 3 Downloaded on : Sat Sep 28 00:19:29 IST 2019