Mahendra Kumar Indermal Vs Deputy Assistant Commissioner (ST)
Date: March 6, 2020
Subject Matter
Seizure conducted u/s 67 without written authorization of proper officer is illegal
Summary
In the present case, Form GST INS 03, which deals with the order of Prohibition, has been issued to the Proprietor of MAT Parcel Service premises. However, this is an order issued under Section 67(2) of the Act is by an officer i.e., the respondent-D…
1. Being aggrieved by the order of Prohibition issued in Form GST INS 03, dated 21.12.2019 by the 1st respondent-Deputy Assistant Commissioner (ST), Jaggaiahpet unit, Nandigama Circle, Bhavanipuram, Vijayawada, this writ petition has been preferred. 2. Learned Counsel for the petitioner has advanced solitary contention emphasizing the jurisdiction of the 1’t respondent, who passed the order…