2026 (7) TMI 635

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....he Petitioner Through: Mr. Abhishek Garg, Mr. Ranesh Singh Mankotia, Mr. Naman Mehta, Advs. For the Respondents Through: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs. ORDER 1. The Petitioner herein is aggrieved by the sealing of its outlets carried out by the Respondents in exercise of powers under Section 67(2) of the Delhi Goods & Services Tax Act, 2017 ('DGST Act'). The Petitioner cla....

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....t did not produce the books of accounts. The outlets of the Petitioner were consequently sealed. 4. Learned counsel representing the Petitioner submits that the sealing of the outlets is draconian and should not be resorted to in the first instance. He further submits that the continued closure of the outlets would cause substantial financial loss to the Petitioner. 5. Mr. Sumit K. Batra, Ad....