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2021 (7) TMI 639 - HC - GSTRemoval of seal of the factory premises with immediate effect - respondents fairly submits that the seal put by the respondent is only on the cigarette manufacturing machines and is no seal put on the factory premises - section 67(5) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Response of respondents is that if the petitioner prefers appropriate application for obtaining copies of necessary records and books, the same shall be provided to them in accordance with law. Learned counsel for the petitioner has no objection - thus, nothing remains to be adjudicated in this petition - the petition is disposed off by holding that there exists no seal on the factory premises and therefore, the petitioner can enter and use the factory premises.
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