Case LawWP(C)/3035/2026
Surendra Sharma Vs State of Assam And 3 Ors
- Court:
- High Court
- Bench:
- Gauhati
- Date:
- August 9, 2026
- Type:
- Writ Petition
- Members:
- DEVASHIS BARUAH
Subject
Sealing of Office Premises Without Denial of Access or for Storage Purposes Illegal Under GST Act
Search, Seizure and DetentionInspection
Summary
The Gauhati High Court has set aside the action of GST authorities in sealing the office premises of a tax consultant and the order of prohibition on certain goods. The Court held that the sealing was illegal and unauthorized as access was not denied…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. R.S. Mishra, the learned counsel appearing on behalf of the Petitioner. Mr. B. Choudhury, the learned Standing Counsel, Finance and Taxation Department, Government of Assam appears on behalf of the Respondent Nos. 1 to 4. PREFACE 2. The Petitioner herein has invoked the extraordinary jurisdiction of this Court challenging the action o…