Page 87 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] ANOPSINH KIRITSINH SARVAIYA v. STATE OF GUJARAT 173
ing Yard has been given on rent to five distinct entities, namely, (I) Ajayraj & Co.
(ii) Dharamraj Exports (iii) Kamani Exports (iv) R.L. Enterprise and (5) Ruturaj &
Co. It is the case of the writ applicant that this particular godown is used by the
above referred entities for the purpose of storing agricultural produce like cotton
bales and cotton yarn. According to him, the relationship is that of landlord and
tenant.
3.2 On 17th November, 2018, the authorities under the CGST Act visit-
ed the godown, and in exercise of power under Section 67 of the Act, applied seal
on the godown. The godown in question came to be sealed by the officials of the
Department vide sealing memos dated 17th November, 2018 and 19th Novem-
ber, 2018 respectively. The sealing memo dated 17th November, 2018 reads thus;
“Office of the Deputy Commissioner of State Tax
Enforcement, Div. I, Ahmedabad, Gujarat State, A-4,
Rajya Kar Bhavan, Ashram Road, Ahmedabad, 380009.
Date :
SEALING MEMO
M/s. Dharamraj Export
GSTN
24AAKFD 8036B12R
Date of Search : 17-11-2018 Time : 01:30 Hrs.
According to Central Goods and Services Tax Act, 2017 & Gujarat Goods
and Services Tax Act, 2017 search activity has been conducted in the case
above dealer/transporter but due to reason given below, it is decided to
cessation the search activity for today.
Reasons :
Authorized person not present
Place : Gondal Signature Name
Date : 19-11-2018 Designation
Round Seal Dealer Sign
Note :
1. This seal is done in the presence of two witness and decided to open
at time to next search proceeding.
2. Any attempt on the part of the tamper with the sealing memo, books
of accounts is punishable with imprisonment and/or fine under the
Act read with Section 179, 191 and 4128 of the Indian Penal Code.”
3.3 The sealing memo dated 19th November, 2018 reads thus;
“Office of the Additional State Tax Commissioner,
B-4, State Tax Bhavan, Ashram Road, Gujarat State,
Ahmedabad, 380009.
Date : 19-11-2018
SEALING MEMO
M/s. Kamani Export
GSTN
24AAPFR 2818MIZY
Date of Search : 17-11-2018 Time : 1:30 PM
To 19-11-2018 Time : 5:30 PM
According to Central Goods and Services Tax Act, 2017 & Gujarat Goods
and Services Tax Act, 2017 search activity has been conducted in the case

GST LAW TIMES  11th June 2020  87