2018 (10) TMI 254

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....the Central Goods and Services Tax Act, 2017, is illegal. The brief facts are that the petitioner is a registered dealer, which trades inter alia in PVC raisins and other food items such as beverages. The petitioner alleges that its premises were visited by the Revenue authorities on 29.08.2018 when the DGST officials directed production of books of accounts and other documents. Since the petitioner was not in possession of those, it sought 24 hours time for the same. Apparently a temporary sealing of the premises was ordered. On the next date i.e. 30.08.2018, the premises were completely sealed. It is contended that the DGST lacks statutory power and authorization to indefinitely seal the premises in a manner it has proceeded to do s....

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....ither pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things: Provided that where it is not practicable to seize any such goods, the proper officer, or any officer authorised by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such of....

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....been presented before me and I have reasons to 'believe that- (i) 405, 4th Floor, KLJ Tower, Netaji Subhash Place, New Delhi. • has suppressed transactions relating to supply of goods and /or services • has suppressed transactions relating to the stock of goods in hand • has claimed input tax credit in excess of his entitlement under the Act • has claimed refund in excess of his entitlement under the Act • has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act. OR Goods liable to confiscation/ documents relevant to the proceedings under the Act are secreted in the business/residential premises detailed here....