2023 (9) TMI 1659 - HC - GST

Seeking direction to respondent authorities for release and de-sealing of the premises and handing over the same to the petitioner - HELD THAT - The averments therefore indicate that the premises have been desealed and the stock lying therein have been handed over for safe custody to the petitioner. Looking to the averments made the issue no longer survives. Petition is therefore disposed of.

Summary

In the case before the Gujarat High Court, the petitioner sought a directive for the release and de-sealing of certain premises, which had been sealed and the stock therein seized under GST proceedings. The respondent authorities, in their affidavit, clarified that the premises were initially sealed based on findings from panchnamas and statements dated 02/03.11.2020 and 03.11.2020, respectively. Orders of prohibition (GST-INS-03) were issued for the premises on 02.11.2020. Subsequently, the premises were de-sealed, and the stock was seized under GST-INS-02 on 18.01.2021, with custody handed to the petitioner. The authorities informed the petitioner of the option for provisional release of the goods as per Section 67 of the CGST Act, 2017. A show cause notice for confiscation under Section 130 of the CGST Act was issued on 29.04.2021 to M/s M.K. Traders and Shri Mukim N. Pathan. Given these developments, the court noted that the issue no longer required adjudication and disposed of the petition.