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SAIFEE ENTERPRISES vs. PRINCIPAL COMMISSIONER OF CGST
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
R.senniappan
Res. Counsel
T.ramesh Kutty

Petitioner / Applicant

SAIFEE ENTERPRISES
Respondent PRINCIPAL COMMISSIONER OF CGST
Court Madras High Court
State

Tamilnadu

Date Jun 19, 2023
Order No.

W.P.No. 17950 of 2023

Citation

2023(6) TAXREPLY 7898
Original Order
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ORDER

ORDER Mr.T.Ramesh Kutty, learned Senior Panel Counsel accepts notice for the respondents and is armed with sufficient instructions to enable a final disposal of this matter, even at the stage of admission. 2. The petitioner is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 (in short 'Act') and is an assessee on the file of the respondent officer. According to the petitioner, the petitioner is stated to be trading in hardware and tools. 3. It is the case of the respondent that there was certain information indicating evasion of GST and hence the third respondent had visited the business premises of the petitioner at old No.241, New No.160, Linghi Chetty Street, Chennai – 600 101 ('premises'/'premises in question') intending to search the same. 4. When contacted, the petitioner informed the Assessing Officer that the concerned persons were travelling. Hence the respondents sealed the premises in qu....

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