2023 (8) TMI 575 - HC - GST

Sealing of property - specific case of the petitioner is that the petitioner's son had registered under GST Act and had closed on the business and the address of the property, which is a rented one, where the petitioner and her family are staying was given as address for the business of her son Arun Umesh at the time of obtaining registration. HELD THAT - This Writ Petition is disposed at the time of admission stage itself, by directing the respondents to cause inspection of the property immediately, in presence of the petitioner and de-seal the property. This exercise shall be completed by the respondents positively on 12.07.2023. The petitioner shall co-operate with the respondents during inspection.

Summary

Issues involved:
The petitioner challenged the steps taken by the respondents after the sealing of the property on 24.06.2023. The main issue was the sealing of the property where the petitioner and her family reside, which was registered under GST by the petitioner's son for his business but had been closed.

Details of the Judgment:

Issue 1: Sealing of the property
The petitioner's son had registered the property under the GST Act for his business, which had since been closed. The property, a rented residential one where the petitioner and her family reside, was sealed on 24.06.2023 while the petitioner was away for her husband's treatment. The respondents sealed the property due to no response from the petitioner's son despite notice.

Decision:
The High Court, after considering the arguments from both sides, directed the respondents to conduct an immediate inspection of the property in the presence of the petitioner and to de-seal the property by 12.07.2023. The petitioner was instructed to cooperate during the inspection. No costs were awarded, and related petitions were closed.