https://www.taxtmi.com/caselaws?id=271576 Where investigation and assessment are still pending, continued sealing of business godowns may be justified if prima facie material supports protective restraint, but unconditional release is not warranted. The Court balanced revenue protection against business continuity by permitting removal of the seals only on safeguards, including undertakings, additional postdated cheques, and maintenance of minimum stock. The operative principle is that interim restraint may be relaxed on terms designed to preserve the revenue's interest while avoiding unnecessary disruption to business operations. en-us Wed, 09 Dec 2015 00:00:00 +0530 Mon, 16 Jan 2017 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271576 Where investigation and assessment are still pending, continued sealing of business godowns may be justified if prima facie material supports protective restraint, but unconditional release is not warranted. The Court balanced revenue protection against business continuity by permitting removal of the seals only on safeguards, including undertakings, additional postdated cheques, and maintenance of minimum stock. The operative principle is that interim restraint may be relaxed on terms designed to preserve the revenue's interest while avoiding unnecessary disruption to business operations. Case-Laws VAT and Sales Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271576