TMI Blog2020 (4) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... The said officer for the purpose of search as specified in Section 67(1) (a) and (b) may authorize in writing any other officer of Central Tax for inspection of any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown, as the case may be. Similar is the provision of Section 67(2) of the Act. In this view of the matter and looking to the order of prohibition so passed in GST INS 03, the said order passed by respondent No. 1, without reference to the order of authorisation in writing, is illegal and without jurisdiction. Therefore, it is hereby set aside - Petition allowed. - WRIT PETITION No. 6146 of 2020 - - - Dated:- 6-3-2020 - CHIE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the matter of search, seizure and confiscation, in the matter, has not been found from the order impugned, however, being a legal issue, it can be heard and decided on merits as rightly conceded by the learned Government Pleader for the respondents. 5. In the present case, the order of Prohibition issued in Form GST INS 03 is under challenge. The said Form was issued in terms of Rule 139(4) of the Central Goods and Services Tax Rules, 2017, which prescribes that, to carry out the purpose of the Act specified under Section 67(2) of the Act, how it can be proceeded with. At present, the provisions of the Act i.e., 67(1) and (2) of the Act are relevant. However, it is reproduced as under: Section 67: Power of Inspection, search and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such goods, documents or books or things: Provided that where it is not practicable to seize any such goods, the proper officer, or any officer authorised by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. 6. On perusal thereto, it reveals that under sub-Section (1), where the officer not below the rank of Joint Commissioner has reasons to believe that the person has suppressed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er officer of central tax to search and seize or may himself search and seize such goods, documents or books or things. The first proviso makes it clear that where seizure of any good is not practicable, then, he may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. The second proviso deals with the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act.In the present case, Form GST INS 03, which deals with the 7. order of Prohibition, has been issued to the Proprietor of MAT Parcel S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out, after recording the said reason, he may exercise such power for seizure by authorising in writing any of the officers of the Central Tax Department. In this view of the matter and looking to the order of prohibition so passed in GST INS 03, the said order passed by respondent No. 1, without reference to the order of authorisation in writing, is illegal and without jurisdiction. Therefore, it is hereby set aside. It is made clear that this Court has passed this order looking to the competency of the authority and having found that the power so exercised by respondent No. 1 is not in conformity with the provisions of the Act, but not on the merits of the case. 9. With the aforesaid, the Writ Petition is allowed. No costs. As a sequel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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