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2022 (5) TMI 698

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..... 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 d .....

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..... order direction quashing the impugned order dated 04.04.2022 (Annexure P-3) and ordering desealing of business premises immediately as the issue is covered by Decision of this Hon'ble Court in CWP No. 10287/2018 (P-6) and as such also order for enforcement of petitioner fundamental right guaranteed under Article 19(1)(g) of the Constitution of India to carry on his business; b. Petitioner .....

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..... remises as required by them by giving copy of the same to petitioner. 3.1. Although the prayers made in the writ petition are prolix, Mr. A.K. Babbar, who appears on behalf of the petitioner, concedes that the principal grievance of the petitioner is that its premises lie sealed. 4. According to Mr Babbar, the powers to seal under Section 67(4) of the Delhi Goods and Services Tax Act,2017/ .....

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