Shanti Prime Publication Pvt. Ltd.
Section 67 of the CGST Act, 2017— Search and Seizure -- The Petitioner submitted that in terms of subsection (2) of section 67 of the Act, the concerned officer, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under the Act, are secreted in any place, a search or seizure can be carried out, and such goods, documents or books or things can be seized. He submitted that in this case, the goods in respect of which the impugned order of prohibition under rule 139(4) of the rules has been issued, are the goods which are accounted for in the books of account and are not secreted anywhere, and hence, the order of prohibition is contrary to the provisions of sub-section (2) of section 67 of the Act.
Held that:-The Hon’ble High Court issued notice returnable on 21st February, 2019. — Golden Cotton Industries Vs. Union of India  9 TAXLOK.COM 007 (Gujarat)