https://www.taxtmi.com/caselaws?id=796971 Section 67(4) of the Assam GST Act permits sealing or breaking open premises, containers or devices only where access is denied and only to conduct search and seizure. It does not permit continued post-search sealing of business premises for preserving or storing seized material. Under Section 67(2) read with Rule 139(4), a prohibitory order may cover only confiscable goods that cannot practicably be seized; office equipment, files and similar business-use articles not liable to confiscation cannot be restrained. Seized books, documents and things required for examination, inquiry or proceedings must remain in official custody, rather than with the taxpayer, subject to a fresh seizure order where necessary. en-us Mon, 10 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796971 Section 67(4) of the Assam GST Act permits sealing or breaking open premises, containers or devices only where access is denied and only to conduct search and seizure. It does not permit continued post-search sealing of business premises for preserving or storing seized material. Under Section 67(2) read with Rule 139(4), a prohibitory order may cover only confiscable goods that cannot practicably be seized; office equipment, files and similar business-use articles not liable to confiscation cannot be restrained. Seized books, documents and things required for examination, inquiry or proceedings must remain in official custody, rather than with the taxpayer, subject to a fresh seizure order where necessary. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796971