GST authorities cannot arbitrarily confiscate Godown of dealer

Anopsinh Kiritsinh Sarvaiya Vs State of Gujarat (Gujarat High Court) Godown of dealer cannot be seal by GST authorities without having reasons to believe that goods stored were liable for confiscation In the given case, the writ applicant claims to be an agriculturist. It is his case that he owns a godown bearing No.14, situated at the Marketing Yard at Gondal, District: Rajkot. According to him, the said Godown No.14, situated at the Marketing Yard has been given on rent to five distinct entities, namely, (I) Ajayraj & Co. (ii) Dharamraj Exports (iii) Kamani Exports (iv) R.L. Enterprise a...