HC: Revenue cannot seal godown or insist on proof of ownership/rent agreement

Gujarat HC holds that the godown cannot be kept in sealed condition where goods or articles liable for confiscation have been seized there-from  by Revenue; Refutes Revenue’s reasons in the sealing memo that the place of business is found to be closed and no authorized person was found to be present; States that it is always open for the Department to proceed in accordance with law i.e. Section 67 of the CGST Act, 2017 while adding that authorities cannot insist o...