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    <title>2022 (5) TMI 698 - DELHI HIGH COURT</title>
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    <description>The HC addressed a petition challenging the sealing of business premises under Section 67(4) of DGST/CGST Act, 2017. The petitioner claimed procedural violations, including failure to draw a Panchnama during search and seizure. While respondents indicated willingness to deseal if proper documents were provided, the Court directed the petitioner to submit relevant documents by 11:00 A.M. on 13.05.2022, after which the premises were to be desealed by 7:00 P.M. the same day. The Court specified that even if document deficiencies were found, the premises should not remain sealed beyond the stipulated timeframe.</description>
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    <pubDate>Thu, 12 May 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=422438</link>
      <description>The HC addressed a petition challenging the sealing of business premises under Section 67(4) of DGST/CGST Act, 2017. The petitioner claimed procedural violations, including failure to draw a Panchnama during search and seizure. While respondents indicated willingness to deseal if proper documents were provided, the Court directed the petitioner to submit relevant documents by 11:00 A.M. on 13.05.2022, after which the premises were to be desealed by 7:00 P.M. the same day. The Court specified that even if document deficiencies were found, the premises should not remain sealed beyond the stipulated timeframe.</description>
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