HC passes Strictures against CGST Authority for gross abuse of power

Prakashsinh Hathisinh Udavat Vs State of Gujarat (Gujarat High Court) It is the case of the petitioner that the aforesaid seizure of his car and mobile phones was made without following the provisions of section 67 of the GGST Act and rule 139 of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as ‘the rules’). It is further the case of the petitioner that though a period of more than six months has passed since the car and the mobile phones came to be seized, neither has the petitioner been served with a notice under sub-section (7) of section 67 of the GGST ...