https://www.taxtmi.com/article/detailed?id=9164 Sealing or confiscation of a godown under Section 67 depends on a proper officer having reasons to believe that goods, documents or books in the premises are liable to confiscation or relevant to proceedings; where access is denied the officer may seal or break open under Section 67(4). The Gujarat High Court directed breaking the seal, conducting a search with panchnama, seizing only items meeting the statutory threshold, and thereafter permitting the owner to reclaim possession, warning authorities not to rely on ownership or tenancy proof to maintain a seal absent statutory grounds. en-us Sat, 09 May 2020 10:51:55 +0530 Sat, 09 May 2020 10:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9164 Sealing or confiscation of a godown under Section 67 depends on a proper officer having reasons to believe that goods, documents or books in the premises are liable to confiscation or relevant to proceedings; where access is denied the officer may seal or break open under Section 67(4). The Gujarat High Court directed breaking the seal, conducting a search with panchnama, seizing only items meeting the statutory threshold, and thereafter permitting the owner to reclaim possession, warning authorities not to rely on ownership or tenancy proof to maintain a seal absent statutory grounds. Articles Goods and Services Tax - GST Sat, 09 May 2020 10:51:55 +0530 https://www.taxtmi.com/article/detailed?id=9164