2019 (2) TMI 390

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....OR SRI NISCHAL DEV.B.R., ADV.]   RESPONDENTS [BY SRI T.K. VEDAMURTHY, AGA.)   O R D E R Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has assailed the order passed by the respondent No.2 dated 09.01.2019 under Section 67[4] of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 ['Act' for short....

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.... Road, Jigani Hobli, Anekal Taluk, Bengaluru. Considering the same, the respondent officials begun conducting the search in the said premises. It is the grievance of the petitioner that respondent officers have sealed the said premises without authority of law. 4. Learned counsel appearing for the petitioner would submit that the first respondent issued authorization of search on 08.01.2019 on ....

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....forcement], South Zone, Bangalore on 08.01.2019 authorizing Sri.Jaideep N. Gaonkar, Assistant Commissioner of Commercial Taxes [Enf], SZ-03, VTK-2, Koramangala, Bangalore-560047 to conduct inspection/search/seizure of the premises in question. In view of the said authorization issued, the first argument of the learned counsel for the petitioner fails. 6. Section 67[4] of the Act contemplates th....

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....fication of the books of accounts of the company was not possible as the same was maintained in the tally software in the server. The directors of the petitioner company did not put any efforts to set out the said disruption. There being denial of access to the computer system, Section 67[4] was invoked to seal the premises in question. 8. However, learned Additional Government Advocate on inst....