2022 (5) TMI 698 - DELHI HIGH COURT - GST

Head Note / Extract:
Desealing of business premises - release goods lying in the business premises - enforcement of petitioner fundamental right guaranteed under Article 19(1)(g) of the Constitution - awarding of cost for malicious prosecution - Section 67(4) and Section 67(10) of the CGST/DGST Act - HELD THAT:- The authorized representative of the petitioner will present himself/herself with the relevant documents before the concerned officer tomorrow i.e., 13.05.2022, albeit latest by 11:00 A.M. -The respondents/revenue will de-seal the subject premises tomorrow i.e., 13.05.2022 by 07:00 P.M. - In case the documents produced by the petitioner are found to be deficient, appropriate steps, in accordance with the law, will be taken.