Case LawWrit Petition No. 2254/2019
Singhi Buildtech Pvt. Ltd. Vs Additional Commissioner of Commercial Taxes Enforcement
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- January 30, 2019
- Type:
- Writ Petition
- Members:
- S.SUJATHA
Subject
Power of officers to seal or break premises u/s 67(4)
Search, Seizure and Detention
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…
Judgement
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…