Case LawW.P.(C) 10287/2018
Napin Impex Private Ltd. Vs Commissioner Of DGST, Delhi
- Court:
- High Court
- Bench:
- Delhi
- Date:
- September 28, 2018
- Type:
- Writ Petition
Subject
Complete sealing of the premises for an indefinite period is per se illegal
Search, Seizure and Detention
Summary
The petitioner’s grievance is that the sealing of its business premises on behalf of the Delhi Goods and Services Tax (DGST), ostensibly under Section 67 of the Central Goods and Services Tax Act, 2017, is illegal. The HC ruled that "Given…
Judgement
The petitioner’s grievance is that the sealing of its business premises on behalf of the Delhi Goods and Services Tax (DGST), ostensibly under Section 67 of the Central Goods and Services Tax Act, 2017, is illegal. The brief facts are that the petitioner is a registered dealer, which trades inter alia in PVC raisins and other food items such as beverages. The petitioner alleges that it…