The petitioner is given liberty to approach the concerned officer for release of the goods qua which the prohibition order has been passed.
Section 67 of the CGST Act, 2017— Prohibition Order -- The petitioner challenged the order of prohibition dated 05.03.2021 passed under Section 67(2) of the Act, on the grounds that (i) the concerned officer was not vested with the authority to pass the order of prohibition; (ii) The concerned officer could have exercised this power only if CGST, Delhi was carrying out investigation against it; (iii) in any event, the CGST Commissionerate, Delhi was not carrying out investigation against the petitioner. The investigation was carried out by the Gautam Budh Nagar Commissionerate. The petitioner counsel submitted that the goods are perishable in nature, and, therefore, required to be released, at the earliest.
Held that:- The Hon’ble High Court issued notice and directed the petitioner to approach the concerned officer for release of the goods qua which the prohibition order has been passed. The concerned officer will consider the request of the petitioner and, if found viable, will release the goods on such terms deemed fit. Listed the matter on 25.05.2021.