Singhi Buildtech Pvt. Ltd. Vs Additional Commissioner of Commercial Taxes Enforcement
Date: January 30, 2019
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S.SUJATHA
Subject Matter
Power of officers to seal or break premises u/s 67(4)
Summary
This is a case in which Singhi Buildtech Pvt. Ltd. challenges the sealing of their premises by officers under Section 67(4) of the Karnataka Goods and Services Tax Act. The petitioner argues that the sealing was done without legal authority, while th…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has assailed the order passed by the respondent No.3 dated 09.01.2019 under Section 67[4] of the Karnataka Goods and Services Tax Act, 2017 /Central Goods and Services Tax Act, 2017 [‘Act’ for short]. 3. The petitioner company is cl…