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2021 DIGILAW 1013 (GUJ)

KHUSHBUBA MAHAVIRBHAI PARMAR v. STATE OF GUJARAT

2021-10-29

HEMANT M.PRACHCHHAK, SONIA GOKANI

body2021
ORDER : SONIA GOKANI, J. 1.Petitioner is seeking following reliefs: “15.The Petitioner, therefore, prays that this Hon’ble Court be pleased:- (a) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, quashing and setting aside the Order of Seizure of Samsung Mobile Note-10 dated 14/09.2021, Order of Seizure of Samsung Mobile Note-10 dated 15/09/2021 and Order dated 16/09/2021 of Provisional Attachment or Debit Freezing of the petitioner’s Bank Account maintained with respondent No.3 at Annexure-A, Annexure-B & Annexure-C respectively to this petition issued by respondent No.2. (b) To issue a Writ of Mandamus and/or Writ of Certiorari and/or Writ of Prohibition and/or any other appropriate writ, order or direction, by quashing or prohibiting the action of investigation initiated by the respondents no.1 and 2 under the GGST Act, 2017 and the GGST Rules, 2017 against the petitioner. (c) Pending admission, final hearing and disposal of this petition, to stay the Order of Seizure of Samsung Mobile Note-10 dated 14/09/2021, Order of Seizure of Samsung Mobile Note-10 dated 15/09/2021 and Order dated 16/09/2021 of Provisional Attachment or Debit Freezing of the petitioner’s Bank Account maintained with respondent No.3 under Section 83 of the CGST Act, 2017 at Annexure-A, Annexure-B & Annexure-C respectively to this petition issued by respondent No.2. (d) Pending admission, final hearing and disposal of this petition to direct the respondents No.1 and 2 to not to take any coercive actions under the GGST Act, 2017 and the GGST Rules, 2017 against the petitioner. (e) To pass any other and further orders as may be deemed fit and proper in the interest of the justice and the petitioner.” 2. On 14.10.2021, the following order was passed by this Court. According to learned Assistant Government Pleader the bank account, which was seized has already been defreezed and it has been verified by the other side. 3. The only issue is with regard to the two mobile phones, which have been seized for the purpose of investigation. 4. Considering the summons issued on 18.09.2021 upon the petitioner, under section 70(1) of the CGST Act and Rules made thereunder, learned advocate Mr. Pandya ensures the best of the cooperation on the part of the petitioner. 5. Let the task be completed sooner as possible. The petitioner shall cooperate. The data, if necessary, can be shifted by the authority concerned. 6. Pandya ensures the best of the cooperation on the part of the petitioner. 5. Let the task be completed sooner as possible. The petitioner shall cooperate. The data, if necessary, can be shifted by the authority concerned. 6. The Court has chosen not to enter into that aspect at this stage. 7. Petition stands disposed of accordingly.