Jurisdiction under GST — In the instant case, grievance of the petitioner is that respondent officers have sealed the said 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— 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 04.02.2019 at 11.00 a.m., which is convenient to the petitioner and the petitioner shall co-operate for inspection/search of the premises in question, including the computer system. — Singhi Buildtech Pvt. Ltd. Vs. Aditional Commissioner of Commercial Taxes Enforcement, Deputy Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes [2019] 8 TAXLOK.COM 061 (Karnataka)