Karnataka HC Explains Power of Officers to seal or break Premises under GST Section 67(4)

Singhi Buildtech Pvt. Ltd. Vs Additional Commissioner Of Commercial Taxes Enforcement (Karnataka High Court) This article provides an overview of the judgment/order issued by the Karnataka High Court in the case of Singhi Buildtech Pvt. Ltd. versus Additional Commissioner Of Commercial Taxes Enforcement. The court clarifies the power of officers under Section 67(4) of the Goods and Services Tax (GST) Act regarding the sealing or breaking of premises. The analysis delves into the arguments presented by the petitioner and the response from the learned counsel for the Revenue. Finally, the conclu...