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Being owner of the godown, he has nothing to do with alleged contravention of GST provision.

Section 67 of the CGST Act, 2017—Search and Seizure— The writ applicant, a godown owner has rented his godown to five dealers for the purposes of storing agriculture produce. The State GST authorities visited the godown on 17.11.2018 and sealed the godown in exercise of powers under Section 67 of the Act. The applicant pleaded that if the five dealers have contravened the provisions of the Act or the Rules, then it is open for the authorities to proceed against them but his premises can not be sealed for an indefinite period, as he is the owner of the godown and has nothing to do with the alleged contravention of the provisions of the Act.
Held that:- The Hon’ble High Court disposed the writ petition and directed that the officials of the department will visit the godown on 10.02.2020 and conduct proceedings in accordance to Law. The Hon’ble High Court held that authorities can not insist on rent agreement from the owner. They should be more concerned with the goods or articles stored in godown which may be liable to confiscation. There is no point in keeping the godwon closed with a seal affixed on it.— Anopsinh Kiritsinh Sarvaiya Vs. State of Gujarat [2020] 21 TAXLOK.COM 015 (Gujarat)

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