Sealed outlet de-sealing dispute under DGST search authorisation resolved by directions to produce books and decide in law.

Sealed outlets were to remain under regulatory scrutiny pending production and examination of the books of account under a search authorisation issued under the DGST Act. The Delhi HC directed the petitioner to produce the books before the competent authority on the specified date, and required that authority to pass an order in accordance with law within five days thereafter. Liberty was reserved to consider de-sealing if appropriate, so the dispute was disposed of on those directions.

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Issues: Whether the sealed outlets should remain closed pending production and examination of the books of accounts under the search authorization issued under the DGST Act.

Outcome: The petitioner was directed to produce the books of accounts before the competent authority on the specified date, the authority was directed to pass an order in accordance with law within five days thereafter, and liberty was reserved to consider de-sealing if appropriate. The petition was disposed of.

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