https://www.taxtmi.com/caselaws?id=409797 The court disposed of the petition under Article 226 of the Constitution of India as both parties agreed that there was no seal on the factory premises, allowing the petitioner to access and utilize the factory. The court directed the petitioner to obtain necessary documents and records following the procedure under Section 67(5) of the Central Goods and Services Tax Act, 2017. The judgment emphasized procedural compliance, the importance of legal provisions, and resolving disputes through appropriate legal means, without expressing an opinion on the case's merits. en-us Mon, 05 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409797 The court disposed of the petition under Article 226 of the Constitution of India as both parties agreed that there was no seal on the factory premises, allowing the petitioner to access and utilize the factory. The court directed the petitioner to obtain necessary documents and records following the procedure under Section 67(5) of the Central Goods and Services Tax Act, 2017. The judgment emphasized procedural compliance, the importance of legal provisions, and resolving disputes through appropriate legal means, without expressing an opinion on the case's merits. Case-Laws GST Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409797