https://www.taxtmi.com/caselaws?id=392085 The court found that the sealing memos issued by the GST authorities regarding a godown were legally questionable as the godown owner was not implicated in the alleged violations. While acknowledging the authorities' power to seal the premises, the court criticized the indefinite duration of the seal without further action. It directed the authorities to break the seal, conduct a search, and seize any relevant items. The court emphasized focusing on goods and documents rather than the owner's relationship with tenants, allowing the owner to regain possession of the godown after the search on a specified date. en-us Thu, 06 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392085 The court found that the sealing memos issued by the GST authorities regarding a godown were legally questionable as the godown owner was not implicated in the alleged violations. While acknowledging the authorities' power to seal the premises, the court criticized the indefinite duration of the seal without further action. It directed the authorities to break the seal, conduct a search, and seize any relevant items. The court emphasized focusing on goods and documents rather than the owner's relationship with tenants, allowing the owner to regain possession of the godown after the search on a specified date. Case-Laws GST Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392085