M/S Napin Impex Private LTD. vs. Commissioner Of Dgst, Delhi & Ors.
Held
The Court held that the indefinite sealing of the business premises by the authorities, even for the purpose of securing evidence, is illegal. The premises were ordered to be de-sealed immediately.
Facts
The petitioner's business premises were sealed by DGST officials under Section 67 of the CGST Act, 2017, for alleged non-cooperation in providing books of accounts. The petitioner contends that the indefinite sealing of the premises is illegal.
Key Issues
Whether the indefinite sealing of business premises under Section 67 of the CGST Act, 2017, is a legal exercise of power by the authorities.
Sections Cited
Section 67
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2018
Issue notice to the respondents.
Mr. Gautam Narayan, Additional Standing Counsel accepts notice on behalf of the respondents.
The petitioner’s grievance is that the sealing of its business premises on behalf of the Delhi Goods and Services Tax (DGST), ostensibly under Section 67 of the Central Goods and Services Tax Act, 2017, is illegal.
The brief facts are that the petitioner is a registered dealer, which trades inter alia in PVC raisins and other food items such as beverages. The petitioner alleges that its premises were visited by the Revenue authorities on 29.08.2018 when the DGST officials directed production of books of accounts and other documents. Since the petitioner was not in possession of those, it sought 24 hours time for W
The judgment continues below.
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