HC : Directs hand-over of premises sealed for over a month, sealing cannot assume ‘indefinite’ life

Delhi HC directs removal of seal where premises of assessee was sealed on behalf of Delhi Goods and Services Tax (DGST), u/s 67 of CGST Act, 2017 for non-possession of books and accounts sought; Notes assessee’s plea that DGST lacks statutory power and authorization to indefinitely seal the premises and that authorization does not name the ‘assessee’ but only lists the two premises; Remarks, “Even if it were assumed that the respondents temporarily restrained the peti...