Case Law Analysis
|Gauhati High Court
Section 67(4) GST Act | Sealing of GST-registered Office Premises Unlawful Without Denial of Access : Gauhati HC
Gauhati High Court quashed the prohibition order on a tax consultant’s office, ruling that sealing under Section 67(4) is invalid unless the premises are actually denied access. The decision safeguards GST-registered businesses from arbitrary closure by tax authorities.