#Section 67

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.

The Himachal Pradesh High Court ruled that confessional statements under Section 67 of the NDPS Act cannot alone prove criminal liability of owners or managers if contraband is not recovered from their possession. The judgment reinforces that corporate association does not automatically imply culpability, safeguarding the presumption of innocence in drug-related offenses.