HC: Reprimands Revenue for acting “without authority of law”, orders release of vehicle/goods

Gujarat HC quashes seizure order in respect of Petitioner’s car and mobile phone on account of various deficiencies in the order passed by Assistant Commissioner; Observes that no authorization for carrying out search by Joint Commissioner or above can be found in the records of the case, as mandated by section 67 (2) of the CGST Act seizure order passed by the Revenue is not relatable to any provision of the CGST Act as during seizure no proceedings u/s 62 or 63 or 64 or 6...