TMI Blog2020 (2) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... open the door of any premises where access to such premise is denied. In the case on hand, we have not been shown anything to indicate that the proper officer had any reasons to believe that the goods stored in the godown in question are liable to confiscation. However, for the time being, we are not going into this issue. We are trying to find a way out, by which, the seal can be removed without prejudice to the rights of the department to proceed against the dealers in accordance with law. Writ application is disposed off with certain directions issued. - R/SPECIAL CIVIL APPLICATION NO. 2705 of 2020 - - - Dated:- 6-2-2020 - HONOURABLE MR.JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Ms Vaibhavi K Parikh For the Petitioner Mr. Chintan Dave, Asst. Government Pleader/PP for the Respondent ORAL ORDER PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA 1. Rule returnable forthwith. Mr. Chintan Dave, the learned AGP, waives service of notice of rule for and on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Designation Round Seal Dealer Sign Note: 1. This seal is done in the presence of two witness and decided to open at time to next search proceeding. 2. Any attempt on the part of the tamper with the sealing memo, books of accounts is punishable with imprisonment and/or fine under the Act read with section 179, 191 and 4128 of the Indian Penal Code. 3.3 The sealing memo dated 19th November, 2018 reads thus; Office of the Additional State Tax Commissioner, B-4, State Tax Bhavan, Ashram Road, Gujarat State, Ahmedabad, 380009. Date: 19.11.2018 SEALING MEMO M/s. Kamani Export GSTN 24AAPFR 2818MIZY Date of Search: 17.11.2018 Time; 1:30 PM To 19.11.2018 Time: 5:30 PM According to Central Goods and Services Tax Act, 2017 Gujarat Goods and Services Tax Act, 2017 search activity has been conducted in the case above dealer/ transporter but due to reason given below, it is decided to cessation the search activity for today. Reasons: 1. To avail Wrong ITC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and willing to cooperate. She would submit that if the authorities would like to look into the documents of ownership etc., then he is ready and willing to produce those documents. However, the seal should be now removed from the godown without prejudice to the right of the Department to proceed against the occupants or the users of the godown, i.e, the dealers. 4. On the other hand, this writ application has been vehemently opposed by Mr. Dave, the learned AGP appearing for the State-respondents. According to Mr. Dave, the action which has been taken by the GST Authorities is in accordance with law. According to Mr. Dave, the Department has the information that the five dealers, who are jointly in occupation of the godown and who have stored their goods in the godown, have contravened the provisions of the Act and the Rules and, therefore, they are liable to be proceeded in accordance with law. Mr. Dave would submit that the authorities have the power under Section 67(4) of the Act to affix the seal on the premises. According to Mr. Dave, as on date, there is nothing with the Department, on the basis of which, it can come to the conclusion that the writ applicant is the owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise deal with the goods except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. 8. Section 67(4), also relevant for our purpose, reads thus; (4) The officer authorised 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. 9. The plain reading of the aforesaid two provisions of law makes it clear that if the proper officer, not below the rank of Joint Commissioner, either pursuant to a search carried out under sub-section (1) or otherwise has reasons to believe that any goods liable to confiscation or any documents or books, which in the opinion of the proper officer, may be useful or relevant to any proceedings which may be undertaken or such goods are liable to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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