2023 (9) TMI 1659

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....r MR UTKARSH R SHARMA (6157) For the Respondent ORAL ORDER (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. The petitioner by way of the present petition has prayed to direct the respondent authorities for release and de-sealing of the premises and handing over the same to the petitioner. 2. In response to the petition, an affidavit-in-reply has been filed wherein in paragraph no. 13, the ....

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....remises was not made for indefinite period. The premises were sealed only in light of the facts unearthed during the panchnamas all dated 02/03.11.2020, statement of Shri Mukim N Pathan dated 03.11.2020 and inability of the taxpayer to weigh the stock present at the premises mentioned at Sr. No. (i) and (ii) of para 5.1, and an order of prohibition (GST-INS-03) each for the two premises was issued....