Delhi High Court Orders To De-seal Business Premises, Directs Assessee To Produce Documents

The department has sealed the business premises of the petitioner under Section 67 (4) of the Central Goods and Service Tax, 2017 for the want of documents.

As per Section 67 (4) of the Central Goods and Service Tax, 2017, the officer authorised shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle or receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box, or receptacle is denied.

The petitioner challenged the sealing of business premises by the department on the ground that it was a violation of fundamental rights guaranteed under Article 19(1)(g) of the Constitution of India.

The petitioner had sought the direction to the Respondent/department to de-seal the business premises and release goods lying in the business premises in order to enable the petitioner to carry on his business. However, they may take whatever record or documents from premises as required by them by giving a copy of the documents to the petitioner.

The court has ordered that the authorised representative of the petitioner will present himself/herself with the relevant documents before the concerned officer. The court directed the respondents to de-seal the premises.

The court said that if the petitioner's documents are found to be deficient, appropriate steps will be taken in accordance with the law.However, sealing will not continue beyond the timeframe," the court said.

Case Title: M/s Shakti Oil And Chemical Co. Versus Commissioner of DGST Delhi

Citation: 2022 LiveLaw (Del) 556

Dated: 12.05.2022

Counsel For Petitioner: Advocates A.K. Babbar, Surendera Kumar

Counsel For Respondent: ASC Satyakam

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