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2019 (2) TMI 389 - HC - GSTJurisdiction - power of respondent to seal the business premises - access to the business premises was not denied by the petitioner - software stopped functioning all of a sudden along with internet connection abruptly. - seeking co-operation from the assessee for inspection/search of the computer system and other records available in the premises - Held that:- Section 67[4] of the Act contemplates that the officer authorized under Sub-section [2] shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied. This Court is of the considered view that the justice would be sub-served in directing the Revenue to unseal the premises in question on 04.02.2019 at 11.00 a.m., which is convenient to the petitioner and the petitioner shall co-operate for inspection/search of the premises in question, including the computer system - the date is fixed on 08.02.2019 at 11.00 a.m., to unseal the premises in question - petition allowed.
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