Case Law Details
Case Name : Shakti Oil And Chemical Co. Vs Commissioner of DGST Delhi (Delhi High Court)
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All High Courts Delhi High Court
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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.
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