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The impugned order of seizure dated 25. 10. 2018 passed by the respondent No. 4, is hereby quashed and set aside and the respondent NO. 4 is directed to forthwith release the vehicle as well as to mobile phones of the petitioner and hand them over to him.

Goods in Transit — The petitioner challenged the seizing his car bearing as well as his two mobile phones under sub-section (2) of section 67 of the GGST Act and sought release of the above vehicle and the mobile phones so seized. Such order was issued without any authorisation having been given to the concerned officer as contemplated under sub-section (2) of section 67 of the GGST Act. The impugned order of seizure was quashed and set aside and the respondent was directed to forthwith release the vehicle as well as to mobile phones of the petitioner and hand them over to him. — Prakashsinh Hathisinh Udavat Vs. State of Gujarat [2019] 17 TAXLOK.COM 045 (Gujarat)