Page 86 - GSTL_11th June 2020_Vol 37_Part 2

172 GST LAW TIMES [ Vol. 37
in accordance with law instead of sealing of godown - Section 67 of Central
Goods and Services Tax Act, 2017 - Article 226 of Constitution of India. [para 9]
Interpretation of Statute - Sealing of premises - Statutory provisions,
i.e., Section 67 of Central Goods and Services Tax Act, 2017 providing that seal-
ing has to be resorted only if access to premises is denied - Any other reason
cannot be ground for resorting to sealing of premises - Section 67 of Central
Goods and Services Tax Act, 2017 - Article 226 of Constitution of India. [para
10]
Interpretation of Statute - Search and seizure under GST - Section 67
of Central Goods and Services Tax Act, 2017 empowering proper officer, not
below the rank of Joint Commissioner, to either search himself or authorized
search by other subordinate officer on reasons to believe that goods liable to
confiscation or documents relevant to enquiry are secreted at any place and to
seize such goods/documents - Said provision also empowers the authorized
officer to seal or break open door of any premises where access to such prem-
ise is denied - Section 67 of Central Goods and Services Tax Act, 2017 - Article
226 of Constitution of India. [para 10]
Sealing under GST - Desealing of rented premises - Ownership of
rented premises not relevant - GST authorities should not be concerned with
contractual relationship between owner of premises with that of Tenant dealer
in their action against dealer - Action of authorities is towards goods kept by
dealers - Accordingly although at time of desealing, petitioner may be present
with ownership documents/rent agreement, authorities cannot insist on these
documents - Section 67 of Central Goods and Services Tax Act, 2017 - Article
226 of Constitution of India. [para 12(ii)]
Application disposed of
REPRESENTED BY : Ms. Vaibhavi K. Parikh, for the Petitioner.
Shri Chintan Dave, Assistant Government Pleader,
for the Respondent.
[Order per : J.B. Pardiwala, J. (Oral)]. - Rule returnable forthwith. Mr.
Chintan Dave, the Learned AGP, waives service of notice of rule for and on be-
half of the respondents.
2. By this writ application under Article 226 of the Constitution of
India, the writ applicant has prayed for the following reliefs;
“(A) quash and set aside the sealing memos at Annexure-A (Colly) in re-
lation to the Godown No. 14 situated at Marketing Yard, Gondal.
(B) pending the admission, hearing and final disposal of this petition,
stay the implementation and operation of the impugned sealing
memos in relation to the Godown No. 14 situated at Marketing
Yard, Gondal at Annexure-A (Colly);
(C) any other and further relief deemed just and proper be granted in
the interest of justice.
(D) to provide for the cost of this petition.”
3. The facts, giving rise to this writ application, may be summarized as
under;
3.1 The writ applicant claims to be an agriculturist. It is his case that he
owns a godown bearing No. 14, situated at the Marketing Yard at Gondal, Dis-
trict: Rajkot. According to him, the said Godown No. 14, situated at the Market-
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