Petitioner | M/S Shakti Oil And Chemical Co. |
Respondent | Commissioner of DGST Delhi & Ors |
Decision by | Delhi High Court |
Date of Order | 12-May-2022 |
Citation no. | W.P.(C) 7390/2022 2022 (5) GSTPanacea 17 HC Delhi |
Hon’ble Judge | Justice Rajiv Shakdher |
Decision | In Favour of Revenue |
Presentation of Relevant Documents-Authorized representative of the petitioner will present himself/herself with the relevant documents before the concerned officer
Presentation of Relevant Documents-Facts of the Case
Presentation of Relevant Documents-The substantive prayers made by Petitioner is to direct quashing the impugned order dated 04.04.2022 and ordering de-sealing of business premises immediately.
Petitioner prays for awarding of cost for malicious prosecution and that too without authority of law and in defiance to law already settled by this Hon’ble Court in CWP. No. 10287/2018.
In Addition, the Respondent had acted disregarding the procedure as set out under Sec.67(4) and Sec. 67(10) of the CGST/DGST Act as there is no mention of drawing a Panchnama which is mandatory in the search and seizure.
Argument Before Court
Presentation of Relevant Documents-Petitioner’s Contention
The principal grievance of the petitioner is that its premises should be de-sealed as soon as possible to carry on business activities.
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.
Presentation of Relevant Documents-Respondent’s Argument
On the other hand, respondent, says that in case the petitioner produces the relevant documents, the respondents/revenue will have no objection to the subject premises being de-sealed.
Delhi High Court Held
Presentation of Relevant Documents-The Hon’ble High Court held that the writ petition can be disposed of, with the following directions:
(i) The authorized representative of the petitioner will present himself/herself with the relevant documents before the concerned officer
(ii) The respondents/revenue will de-seal the subject premises tomorrow
(iii) In case the documents produced by the petitioner are found to be deficient, appropriate steps, in accordance with the law, will be taken. But, sealing will not continue, beyond the timeframe indicated herein.
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SHAKTI OIL AND CHEMICAL
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