Napin Impex Private Ltd. Vs Commissioner Of DGST, Delhi
Date: September 28, 2018
Subject Matter
Complete sealing of the premises for an indefinite period is per se illegal
Summary
The petitioner’s grievance is that the sealing of its business premises on behalf of the Delhi Goods and Services Tax (DGST), ostensibly under Section 67 of the Central Goods and Services Tax Act, 2017, is illegal. The HC ruled that "Given…
The petitioner’s grievance is that the sealing of its business premises on behalf of the Delhi Goods and Services Tax (DGST), ostensibly under Section 67 of the Central Goods and Services Tax Act, 2017, is illegal. The brief facts are that the petitioner is a registered dealer, which trades inter alia in PVC raisins and other food items such as beverages. The petitioner alleges that it…