GST Dept Sealed Premises for want of Documents from Assessee: Delhi HC Orders to De-Seal and Directs

The Delhi High Court has recently ordered the GST department to de-seal the business premises of the assessee.

The department has sealed the premises of the petitioner, M/S Shakti Oil and Chemical Co. represented through its Prop. Arun Goel on the ground that no relevant documents were submitted in consequent to a search conducted in the premises.

The petitioner approached the Court alleging malicious prosecution and conceded that the principal grievance of the petitioner is that its premises lie sealed.

Mr Satyakam, on the other hand, contended that in case the petitioner produces the relevant documents, the department will have no objection to the subject premises being de-sealed.

Justice Rajiv Shakdher and Justice Poonam A. Bamba has allowed the petition with the directions 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. However, sealing will not continue, beyond the timeframe indicated herein. 5.1. It is ordered accordingly.”