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Prohibition order couldn’t be passed for the goods which were already accounted for in the books of account

July 9, 2019[2019] 107 128 (Gujarat)

GST : Where Assistant Commissioner of State Tax was authorised by office of Commissioner of State Tax (Enforcement) to inspect and carry out search and seizure of petitioner engaged in processing raw cotton, it was held that orders of prohibition and seizure /Form - GST-INS-02 as well as Form GST-INS-03, wherein it was stated that Assistant Commissioner had reason to believe that certain goods were liable to confiscation and were secreted in place mentioned in order was defective, and, therefore, writ applicant was permitted to invoke clause (6) of section 67 and prefer an appropriate application before appropriate authority for release of seized goods on provisional basis upon execution of a bond and furnishing a security to satisfaction of concerned authority

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