2020 (6) TMI 477

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....ate For the Respondents : Shri. Sridhar N. Hegde, HCGP ORDER Heard Smt.Veena J.Kamath, learned Advocate for petitioner through video conference and Shri. Sridhar N.Hegde, learned HCGP for State. 2. Smt. Veena J. Kamath, made following submissions: * Petitioner is owner of property measuring 3,420 square feet situated in first floor of a building known as 'KAY ARR IVY'. She granted le....

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.... Petitioner reliably learnt that the property was again sealed on the very same day. This is supported by a letter dated 11th November 2019 written by the Assistant Commissioner of Commercial Taxes to Alfara calling upon Alfara to depute a reasonable person for unsealing the premises and to continue the inspection proceedings. In such circumstances, petitioner has presented this petition with fo....

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....art. Accordingly, she prayed for granting either of the prayers. 4. Shri. Sridhar Hegde, learned HCGP for State, opposing the petition, submitted that property has been sealed under the provisions of the GST Act as Alfara has defaulted to pay the taxes. The unsealing can be done in accordance with law. The Assistant Commissioner of Commercial Taxes has called upon the assessee Alfara to appear or....