Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.

Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.Case-LawsGSTHC considered whether an existing Prohibition Order and Seizure Order could continue after remand where no confiscation proposa

Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
Case-Laws
GST
HC considered whether an existing Prohibition Order and Seizure Order could continue after remand where no confiscation proposal under Section 67(2) had been issued. The court observed no de novo orders were passed post-remand and, because notices did not propose confiscation, held that continuation of prohibition or seizure could not be sustained. Consequently the impugned Prohibition and Seizure Orders were quashed and the writ petition allowed.
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