2022 (5) TMI 698

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....endera Kumar, Advs. Respondents Through: Mr. Satyakam, ASC for R-1 to 3. Mr. Sandeep Kumar and Mr. Vijay Thakran. [Physical Court Hearing/Hybrid Hearing (as per request] RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1. Mr. Satyakam accepts notice on behalf of the respondents/revenue. 2. With the consent of the counsel for the parties, the writ petition is taken up for hearing and....

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.... Sec.67(4) and Sec. 67(10) of the CGST/DGST Act as there is no mention of drawing a Panchnama which is mandatory in the search and seizure. Petitioner also prays for a direction to Respondent No. 1 to issue practice direction with regard to exercise of power of search and seizure U/s 67 of the CGST/DGST Act/Rules. c. To direct the Respondent to de-seal the business premises and release go....

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....bjection to the subject premises being de-sealed. 5. According to us, the writ petition can be disposed of, with the following directions: (i) The authorized representative of the petitioner will present himself/herself with the relevant documents before the concerned officer tomorrow i.e., 13.05.2022, albeit latest by 11:00 A.M. (ii) The respondents/revenue will de-seal the s....