Case Law Details
Sonam Berlia Vs State of Odisha and others (Orissa High Court)
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. The present petition is by the proprietor of M/s. Arshee Venture which is engaged in trading of iron and scraps and has been assigned with GSTIN number.
2. It is stated that the Petitioner’s business premises was impounded by the Director General of Goods and Services Tax Intelligence (DGGSTI), Bhubaneswar Zonal Unit (Opposite Party No.1) and a search was undertaken thereof under Section 67 of the Central Goods and Services Tax Act, 2017 (CGST Act). During the course of search records, documents were seized and summons were issued to the Petitioner under Section 70 of the CGST Act on various dates including 30th November, 2018, 21st December, 2018 and 4th January, 2019.
3. According to the Petitioner she participated in all these proceedings which are still pending.
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