GST Department seals house property on non-response of Notice in absence of petitioner staying in it: High Court

The High Court of Madras in the matter Shanthi Umesh vs. DGGI Additional Director has held that GST Department seal house property in absence of petitioner staying in it.

The petitioner is aggrieved by the steps taken by the respondents pursuant to sealing of the property on 24.06.2023.

The specific case of the petitioner is that the petitioner’s son had registered under GST Act and had closed on the business and the address of the property, which is a rented one, where the petitioner and her family are staying was given as address for the business of her son Arun Umesh at the time of obtaining registration.

It is the specific case of the petitioner that the property is a residential property, where, the petitioner along with her husband and family are staying and that on 24.06.2023, the petitioner was out of station in connection with treatment of her husband in Udupi, Karnataka and that on 03.07.2023, when the petitioner returned to Chennai, she was surprised to note that the property had been sealed.

Mr. V. Sundareswaran, learned Senior Standing Counsel for the respondents would submit that despite notice being issued to the petitioner’s son, there is no response and therefore, the property was sealed.

I have considered the arguments advanced by the learned Counsel for the petitioner and the learned Senior Standing Counsel for the respondents.

With the consent of the learned Senior Standing Counsel for the respondents, this Writ Petition is disposed at the time of admission stage itself, by directing the respondents to cause inspection of the property immediately, in presence of the petitioner and de-seal the property. This exercise shall be completed by the respondents positively on 12.07.2023. The petitioner shall co-operate with the respondents during inspection. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

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