Section 67 of the CGST Act, 2017 – Sealing of Premises  - The petitioner prayed for quashing the impugned order dated 04.04.2022 and ordering desealing of business premises immediately as the issue is covered by Decision of this Hon'ble Court. The petitioner submitted that the Respondent had acted disregarding the procedure as set out under Sec.67(4) and Sec. 67(10) as there is no mention of drawing a Panchnama which is mandatory in the search and seizure. The respondent counsel submitted that in case the petitioner produces the relevant documents, the respondents/revenue will have no objection to the subject premises being de-sealed.

Held that:- The Hon’ble High Court directed that the authorized representative of the petitioner will present himself with the relevant documents before the concerned officer on 13.05.2022. The respondents will de-seal the subject premises on 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.