Complete Sealing of Premises is Illegal, says Delhi HC

A two-judge bench of the Delhi High Court has held that the complete sealing of the business premises is illegal under the GST laws. The petitioners’ premises were visited by the Revenue authorities on 29.08.2018 when the DGST officials directed production of books of accounts and other documents. Since the petitioner was not in possession of those, it sought 24 hours time for the same. Appar…