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2020 (12) TMI 453 - HC - GSTSealing of residential premises and godown - HELD THAT - It is agreed between the parties that the petitioner s residence and godown shall be searched on 10th December, 2020 at 11 00 AM in presence of an authorized representative of the petitioner or the petitioner himself. - It is further agreed that after preparation of panchnama, the residential premises and godown shall be de-sealed and the possession of the same shall be handed back to the petitioner. Petitioner shall continue to appear and cooperate in investigation as and when directed by the Deputy Director. This Court directs that till the next date of hearing the petitioner shall not be arrested - List on 22nd December, 2020.
Issues:
1. Prayer (i) and (ii) of the petition confined for notice. 2. Amendment of respondent no.2 description. 3. Search of petitioner's residence and godown. 4. Cooperation in investigation. 5. Direction to appear before Deputy Director for recording statements. 6. Prohibition on arrest till the next date of hearing. Analysis: 1. The court heard the petition through video conferencing and decided to confine the notice to prayers (i) and (ii) of the petition, dismissing other prayers. 2. The respondent pointed out an error in the description of respondent no.2, and the court allowed the filing of an amended memo of parties. 3. Both parties agreed to search the petitioner's residence and godown on a specified date and time, with the presence of an authorized representative. 4. The petitioner's counsel assured the court of cooperation in the investigation, leading to a direction for the petitioner to appear before the Deputy Director for recording statements on a specified date and time. 5. Considering the circumstances, including evidence and past court orders, the court directed that the petitioner should not be arrested until the next date of hearing. 6. The next hearing was scheduled for a specific date, and the court ordered the immediate uploading of the order on the website and forwarding a copy to the counsel via email.
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