https://www.taxtmi.com/caselaws?id=374762 The Court upheld the validity of the order passed under Section 67[4] of the Karnataka Goods and Services Tax Act, finding proper authorization for the search/seizure of the premises. The Revenue sealed the business premises due to denial of access to the computer system storing crucial transaction data. Following an agreement, the premises were to be unsealed for inspection/search, with the petitioner's cooperation emphasized. A revised date for unsealing was accepted, ensuring compliance with the process. The Court disposed of the writ petition, stressing the necessity of cooperation during the inspection/search. en-us Thu, 31 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374762 The Court upheld the validity of the order passed under Section 67[4] of the Karnataka Goods and Services Tax Act, finding proper authorization for the search/seizure of the premises. The Revenue sealed the business premises due to denial of access to the computer system storing crucial transaction data. Following an agreement, the premises were to be unsealed for inspection/search, with the petitioner's cooperation emphasized. A revised date for unsealing was accepted, ensuring compliance with the process. The Court disposed of the writ petition, stressing the necessity of cooperation during the inspection/search. Case-Laws GST Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374762