Page 88 - GSTL_11th June 2020_Vol 37_Part 2

174 GST LAW TIMES [ Vol. 37
above dealer/transporter but due to reason given below, it is decided to
cessation the search activity for today.
Reasons :
1. To avail Wrong ITC
2. Collected tax wrongly & not deposited to Govt. Treasury
3. Try to neglect searching team
4. Non-Co-operation in search process.
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.”
3.4 It is the case of the writ applicant that if the five dealers, referred to
above, have contravened any of the provisions of the Act or the Rules, then it is
always open for the authorities to proceed against them in accordance with law.
However, the grievance of the writ applicant is that he, being the owner of the
godown, the seal which has been affixed, cannot be for an indefinite period of
time. According to the writ applicant, if the five dealers, referred to above, have
stored anything in the godown in the form of goods or other documents, then
they may be liable to confiscation, but being the owner of the godown, he has
nothing to do with the alleged contravention of the provisions of the Act or the
Rules.
3.5 It is in the aforesaid set of circumstances that the writ applicant is
here before this Court, seeking appropriate relief, as prayed for in this writ appli-
cation.
3.6 Ms. Vaibhavi Parikh, the Learned Counsel appearing for the writ
applicant would submit that there is no point in keeping the godown sealed for
an indefinite period. According to Ms. Parikh, the authorities ought to have un-
dertaken the search by breaking open the lock as they are empowered to do so
under Section 67(4) of the Act, and in the course of the search or inspection, if
they would have found goods liable to confiscation, then such goods could have
been seized. Ms. Parikh would submit that since 2018 till this date, there has been
no further action on the part of the Department, According to Ms. Parikh, even as
on date, the godown remains with the seal affixed way back in the year 2018.
3.7 Ms. Parikh would submit that her client, as the owner of the go-
down, is ready and willing to cooperate. She would submit that if the authorities
would like to look into the documents of ownership etc., then he is ready and
willing to produce those documents. However, the seal should be now removed
from the godown without prejudice to the right of the Department to proceed
against the occupants or the users of the godown, i.e., the dealers.
4. On the other hand, this writ application has been vehemently op-
posed by Mr. Dave, the Learned AGP appearing for the State-respondents. Ac-
cording to Mr. Dave, the action which has been taken by the GST Authorities is
in accordance with law. According to Mr. Dave, the Department has the infor-
mation that the five dealers, who are jointly in occupation of the godown and

GST LAW TIMES  11th June 2020  88