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2019 (8) TMI 144 - HC - GSTConfiscation of the goods stored in the warehouse - Affixation of seal in the warehouse - reason to believe that, there is likelihood that the goods or any documents or books or things may be secreted to any place or have been secreted - Gujarat GST Act, 2017 - HELD THAT - We propose to dispose of this writ application with a liberty to the writ applicant to make appropriate application under section 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security. Application disposed off.
Issues:
1. Sealing of premises by authorities under section 67 of the Act without proper justification. 2. Validity of the actions taken by the authorized officer under section 76 of the Act. 3. Request for quashing the seal and release of seized goods under section 76(6) of the Act. Analysis: 1. The writ applicant, engaged in the business of scrap, sought relief against the sealing of their warehouse, the principal place of business, by authorities. The applicant, registered under the Gujarat Goods and Services Tax Act, 2017, argued that the seal was unjustified as there was no valid reason for it under section 67 of the Act. The applicant's counsel contended that instead of sealing, an order could have been issued to prevent removal of goods or relevant documents from the premises. 2. The respondents, represented by Ms. Mehta, defended the actions of the authorized officer under section 76 of the Act, emphasizing the power to affix seals granted by the law. Ms. Mehta highlighted that criminal prosecution was initiated against the applicant, who was in judicial custody at the time. She maintained that no illegality was committed in sealing the warehouse under the circumstances. 3. After considering the arguments from both sides and reviewing the evidence, the Court decided to dispose of the writ application. The Court granted the applicant liberty to file an application under section 76(6) of the Act for the release of the seized goods on a provisional basis upon fulfilling certain conditions, such as executing a bond and providing security. The competent authority was directed to examine any such application and make a decision in accordance with the law. The writ application was thus resolved with this order, allowing for direct service.
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