M\/s. Napin Impex Private Ltd. Versus Commissioner of DGST, Delhi & Ors.
GST
2018 (10) TMI 254 – DELHI HIGH COURT – 2018 (19) G. S. T. L. 578 (Del.)
DELHI HIGH COURT – HC
Dated:- 28-9-2018
W. P. (C) 10287\/2018
GST
MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ.
\nPetitioner Through: Mr. Surendra Kumar and Mr. A.K. Babbar, Advs.
\nRespondents Through: Mr. Gautam Narayan, ASC, GNCTD.
\nO R D E R
\nIssue notice to the respondents.
\nMr. Gautam Narayan, Additional Standing Counsel accepts notice on behalf of the respondents.
\nThe 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.
\nThe 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 its premises were visited by the Revenue authorities on 29.08.20<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n equire you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and \/ or any other things relevant to the proceedings under the said Act and rules made thereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Napin Impex Private Ltd. Versus Commissioner of DGST, Delhi & Ors.GST2018 (10) TMI 254 – DELHI HIGH COURT – 2018 (19) G. S. T. L. 578 (Del.)DELHI HIGH COURT – HCDated:- 28-9-2018W. P. (C) 10287\/2018 GSTMR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Petitioner Through: Mr. Surendra Kumar and Mr. A.K. Babbar, … Continue reading “M\/s. Napin Impex Private Ltd. Versus Commissioner of DGST, Delhi & Ors.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14262","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14262"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14262\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of central tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.
\n(2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or o<\/p>\n
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\n(4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied.”
\nIn this case, the authorization to break-open seals, etc. and carry out search of the premises – under Rule 139(1) in Form GST INS-I relied upon by the Revenue states as follows :
\n“Government of National Capital Territory of Delhi
\nDepartment of Trade & Taxes
\nEnforcement Branch
\nVyapar Bhawan, I.P. Estate, New Delhi-02
\nNo.72
\nDate : 29\/08\/2018
\nFORM GST<\/p>\n
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\nOR
\nIn exercise of the powers conferred upon me under subsection (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and \/ or other things relevant to the proceedings under the Act and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection j search operation, making of false statement or providing false evidence is punishable with imprisonment and for fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code .
\nGiven under my hand & seal this 29th day of August, 2018.
\nValid for 03 Day(s).”
\nIt is claimed t<\/p>\n
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