PRAKASHSINH HATHISINH UDAVAT Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Ms. Maithili Mehta, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents.

(2.) Having regard to the controversy involved in the present case and the fact that the learned advocates for the respective parties were given to understand that the matter is to be finally heard, the matter was taken up for final hearing today.

(3.) By this petition under article 226 of the Constitution of India, the petitioner challenges the action of the respondents of seizing the petitioner's car bearing number GJ-01-RX-0477 as well as his two mobile phones vide order of seizure dated 25.10.2018 made in exercise of powers under sub-section (2) of section 67 of the Gujarat Goods and Service Tax Act, 2017 (hereinafter referred to as the 'GGST Act') (Annexure-A to the petition) and seeks release of the above vehicle and the mobile phones so seized.