2026-VIL-540-RAJ
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SGST High Court Cases

GST - Sealing of business premises, Attachment of bank account during search and seizure operations - Petitioner was summoned for examination but did not cooperate with the proceedings and did not appear before the authorities despite repeated summons. The petitioner instead filed a writ petition challenging the sealing of premises and attachment of bank accounts - Whether the sealing of business premises and provisional attachment of bank accounts during the course of a search and seizure operation initiated under Section 67 of the CGST Act, 2017 is valid – HELD - The sealing of premises and provisional attachment of bank accounts by the respondents are valid exercises of power conferred under Sections 67(4) and 83 of the CGST Act, 2017, respectively. The Section 67(4) confers a duty upon the authorized officer to seal premises where access is denied, and Section 83 authorizes the Commissioner to attach property to protect government revenue. The expression "reason to believe" under Section 67 contemplates objective determination based on independent care and evaluation - The seized goods can be released only upon compliance with the procedure prescribed under Section 67(6) read with Rules 140 and 141 of the CGST Rules, 2017, by filing an application with appropriate security or payment of taxes. The petitioner has failed to cooperate with the investigation, did not appear despite summons, and did not avail of the alternative and efficacious remedies provided under the Act - Where alternative and efficacious remedies are provided under the statute, a writ petition under Article 226 cannot be entertained. The petitioner should have filed an application under Section 67(6) of the Act for release of goods instead of approaching the court through a writ petition - The writ petition is dismissed
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