2023 (8) TMI 575 - HC - GST

Property Sealed Under GST Registration Must Be De-Sealed After Thorough Inspection and Verification of Compliance

HC ruled that property sealed under GST registration should be de-sealed after inspection. Court directed respondents to conduct immediate property review ... Sealing of property - specific case of the petitioner is that the petitioner's son had registered under GST Act and had closed on the business and the address of the property, which is a rented one, where the petitioner and her family are staying was given as address for the business of her son Arun Umesh at the time of obtaining registration. HELD THAT:- This Writ Petition is disposed at the time of admission stage itself, by directing the respondents to cause inspection of the property immediately, in presence of the petitioner and de-seal the property. This exercise shall be completed by the respondents positively on 12.07.2023. The petitioner shall co-operate with the respondents during inspection. Petitioner challenges sealing of a rented residential property used as the business address for the petitioner's son under GST registration. Petitioner states she and family reside at the property and was away for medical treatment when, on return, she found the premises sealed. Respondents contend notice was issued to the son and, due to no response, the property was sealed. The court, disposing the Writ Petition 'at the time of admission stage', directed the respondents to 'cause inspection of the property immediately, in presence of the petitioner and de-seal the property.' The inspection and de-sealing were ordered to be completed positively on 12.07.2023, with the petitioner required to cooperate. Matter disposed with 'No costs.' Connected Writ Miscellaneous Petitions closed.