Search & Seizure — The petitioner challenged the order of seizure made under rule 139(2) of the Rules, 2017, pointing out that the petitioner’s car came to be seized when the petitioner had gone to the tax office for attending some proceeding there and that the impugned order of seizure is totally without any authority of law, inasmuch as, sub-section (2) of section 67 of the CGST Act does not empower the respondents to act in such an arbitrary manner. Notices issued. — Prakashsinh Hathisinh Udavat Vs. State of Gujarat [2019] 16 TAXLOK.COM 049 (Gujarat)