ASHU TRADERS MADAR GATE Vs. UNION OF INDIA

JUDGEMENT

(1.) The subject matter of challenge in the instant writ proceeding is in respect of a seizure order dated 10th May, 2018, issued by the respondent no. 4, namely, the Deputy Commissioner, (Special Investigation Branch), Commercial Tax, Range-B, Aligarh, District Aligarh, whereby the goods of the writ petitioner were seized. The writ petitioner is not only challenging the seizure order dated 10th May, 2018, it is also praying for release of the seized goods.

(2.) A counter affidavit filed on behalf of the State reveals, inter alia, as follows :--

(3.) Rule 139 (1) of CGST Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorization in FORM GST INS-01 authorizing any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.