Section 67 of CGST Act, 2017—Jurisdiction under GST—In the instant case, grievance of the petitioner that respondent officers have sealed the premises without authority of law.

The petitioner submitted that mere suspicion is not suffice for issuing any authorization. The authorization order does not authorize the officer who had passed the order impugned.

Held that— In the circumstances, this Court is of the considered view that the justice would be sub-served in directing the Revenue to unseal the premises in question on 05.02.2019 at 11.00 a.m., which is convenient to the petitioner and the petitioner shall cooperate for inspection/search of the premises in question, including the computer system. — Steel Hypermart India Pvt. Ltd. Vs. Additional Commissioner of Commercial Taxes Enforcement, South Zone Bengaluru [2019] 8 TAXLOK.COM 060 (Karnataka)