https://www.taxtmi.com/caselaws?id=374763 The Karnataka High Court upheld the validity of the order passed under Section 67[4] of the GST Act, dismissing the petitioner's challenge. The court acknowledged the authority of the respondent to seal the premises due to denial of access to the computer system, crucial for verifying business transactions. The court directed the Revenue to unseal the premises for inspection and search, emphasizing the need for cooperation from the petitioner. The resolution aimed at facilitating the inspection/search process, including the computer system, ensuring justice in the matter. 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=374763 The Karnataka High Court upheld the validity of the order passed under Section 67[4] of the GST Act, dismissing the petitioner's challenge. The court acknowledged the authority of the respondent to seal the premises due to denial of access to the computer system, crucial for verifying business transactions. The court directed the Revenue to unseal the premises for inspection and search, emphasizing the need for cooperation from the petitioner. The resolution aimed at facilitating the inspection/search process, including the computer system, ensuring justice in the matter. Case-Laws GST Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374763