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NAPIN IMPEX PRIVATE LTD. vs. COMMISSIONER OF DGST, DELHI & ORS.
(Delhi High Court)

Hon'ble Judges:

S. RAVINDRA BHAT
A. K. CHAWLA
Pet. Counsel
Surendra Kumar
A.k. Babbar
Res. Counsel
Gautam Narayan

Petitioner / Applicant

NAPIN IMPEX PRIVATE LTD.
Respondent COMMISSIONER OF DGST, DELHI & ORS.
Court Delhi High Court
State

Delhi

Date Sep 28, 2018
Order No.

W.P.(C) 10287/2018

Citation

2018(9) TAXREPLY 2842
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ORDER

Mr. Gautam Narayan, Additional Standing Counsel accepts notice on behalf of the respondents. The petitioner’s grievance is that the sealing of its business premises on behalf of the Delhi Goods and Services Tax (DGST), ostensibly under Section 67 of the Central Goods and Services Tax Act, 2017, is illegal. The brief facts are that the petitioner is a registered dealer, which trades inter alia in PVC raisins and other food items such as beverages. The petitioner alleges that its premises were visited by the Revenue authorities on 29.08.2018 when the DGST officials directed production of books of accounts and other documents. Since the petitioner was not in possession of those, it sought 24 hours time for the same. Apparently a temporary sealing of the premises was ordered. On the next date i.e. 30.08.2018, the premises were completely sealed. It is contended that the DGST lacks statutory power and authorization to indefinitely seal the premises in a manner it has pr....

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