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There was no formation of opinion by the concerned authority that he had reason to believe that the goods were liable for confiscation.

Section 67 of the CGST Act, 2017—— Search and Seizure –Prohibition Order – The Petitioner challenged the prohibition order dated 15.03.2021. An inspection under Section 67(1) and (2) of the Act was carried out at the petitioner’s premises. The inspection revealed that there was a mismatch between the goods stocked at the aforementioned premises and the details set forth in the stock register. The petitioner counsel submitted that no opportunity was given to reconcile the alleged mismatch. The impugned order is a case of overreach for the reason that the petitioner has been prohibited from dealing with its goods stocked in the aforementioned premises which are worth nearly Rs. 8.00 crores. The respondent counsel submitted that the petitioner is entitled to approach respondents to seek release of the goods on provisional basis, subject to fulfilment of the conditions contained therein. Held that:- The Hon’ble High Court directed that the petitioner will appear before the concerned officer for the purpose of reconciliation of the alleged variation in the stock on 26.03.2021. The concerned officer, after examining the material placed before him, and after granting him/her a hearing in the matter will pass a speaking order. The aforesaid exercise will be carried out not later than 02.04.2021.
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