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
Premium
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
Also Read
Man Carrying Rs 25,000 Reward Arrested in Rs 1.22 Crore GST Evasion Case Involving Fake Firms in BulandshahrStar Paper Mills to Challenge Rs 1.55 Crore GST Demand Order Over Disallowance of Input Tax Credit on Raw Materials Destroyed in FireJSW Dulux Gets Partial Relief as Karnataka GST Department Reduces Tax Demand from Rs 118.33 Crore to Rs 42.04 CroreGSTAT Upholds Penalty for Expired E-Way Bill and Incorrect Dispatch Details
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
565My Recent Articles
- ITAT Quashes Assessment for Non-Service of Section 143(2) Notice
- ITAT Deletes Expense Disallowance Based on Mere Suspicion
- ITAT Allows Section 54 Deduction on Two Adjoining Flats
- ITAT Remands PE Dispute Involving UK Software Company to AO
- ITAT Denies Section 80GGC Deduction for Political Donation
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts