Sealing Tax Consultant’s Office After GST Search Illegal, Gauhati High Court Rules:
High Court holds that sealing power under Section 67(4) of AGST Act can be exercised only when access to premises is denied during search
High Court Holds Sealing Power Is Not An Independent Power
Saima
Aug 12, 2026
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Sealing Tax Consultant’s Office After GST Search Illegal, Gauhati High Court Rules
High Court holds that sealing power under Section 67(4) of AGST Act can be exercised only when access to premises is denied during search
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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