Search & Seizure — A person not below the rank of Joint Commissioner is not authorised for carrying out search in accordance with the provisions of sub-section (2) of section 67 of the CGST/GGST Act, 2017. Thus, the impugned action of the seizure appears to be totally without any authority of law. Notices issued. — Prakashsinh Hathisinh Udavat Vs. State of Gujarat [2019] 16 TAXLOK.COM 062 (Gujarat)