Case Law Details
Shakti Oil And Chemical Co Vs Commissioner of DGST Delhi (Delhi High Court)
According to Mr Babbar, the powers to seal under Section 67(4) of the Delhi Goods and Services Tax Act,2017/Central Goods and Service Tax, 2017 are confined to the fact and situation adverted to in the said provision.
Mr Satyakam, on the other hand, says that in case the petitioner produces the relevant documents, the respondents/revenue will have no objection to the subject premises being de-sealed.
HC disposes writ petition with the following directions:
(i) The authorized representative of the petitioner will present himself/herself with the relevant documents before the concerned officer tomorrow i.e., 13.05.2022, albeit latest by 11:00 A.M.
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