$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8669/2026, CM APPL. 40596/2026, CM APPL. 40597/2026 and CM APPL. 40598/2026 BTB MARKETING PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg, Mr. Ranesh Singh Mankotia, Mr. Naman Mehta, Advs. versus ASSISTANT COMMISSIONER ANTI EVASION-I & ORS. .....Respondents Through: Mr. Sumit K. Batra, Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 03.07.2026 1. The Petitioner herein is aggrieved by the sealing of its outlets carried out by the Respondents in exercise of powers under Section 67(2) of the Delhi Goods & Services Tax Act, 2017 (‘DGST Act’). The Petitioner claims to be running 12 outlets/restaurants in Delhi under the brand name ‘The Beer Café’, where alcoholic beverages are served. 2. During the visit of the Respondent No.1, i.e. Assistant Commissioner Anti Evasion-1, the Petitioner failed to produce the books of accounts. Subsequently, in the month of February 2026, the Petitioner was given a Show Cause Notice (‘SCN’) and in the month May, 2026, some record/documents were allegedly submitted by the Petitioner. 3. Thereafter vide order dated 27.06.2026, Respondent No.2, i.e. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/07/2026 at 11:28:37 Special Commissioner-I, issued Authorization under Section 67(2) of the DGST Act to conduct search of the 12 outlets of the Petitioner. During the search, the Petitioner again failed to produce the books of accounts. Subsequently, the Petitioner represented but did not produce the books of accounts. The outlets of the Petitioner were consequently sealed. 4. Learned counsel representing the Petitioner submits that the sealing of the outlets is draconian and should not be resorted to in the first instance. He further submits that the continued closure of the outlets would cause substantial financial loss to the Petitioner. 5. Mr. Sumit K. Batra, Advocate, who has entered appearance on behalf of the Respondents on service of advance copy of the Writ Petition, submits that the Petitioner has not paid the Value Added Tax (‘VAT’) for the last six years and arrears amounting to more than Rs.20 crores. 6. At this stage, learned counsel representing the Petitioner submits that the Petitioner is willing to produce the books of accounts before the Respondents. 7. Learned counsel representing the Respondents submits that let the Petitioner appear and produce the books of accounts before Sh. Dinesh Kumar Gondyan, Assistant Commissioner, Anti-Evasion-1, Department of Trade & Taxes, Vyapar Bhawan, Delhi on 06.07.2026 (Monday) at 10:00 am. 8. The Competent Authority, after examining the books of accounts, shall proceed to pass an order in accordance with law, within a period of five days from 06.07.2026. 9. If required, the Competent Authority will be at liberty to pass an interim order for de-sealing of the outlets, if found appropriate. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/07/2026 at 11:28:37 10. With these observations, the present Petition is disposed of. 11. It is clarified that the Competent Authority will proceed to pass an appropriate order within the prescribed period without fail. In the event the Petitioner fails to produce the complete books of accounts, appropriate speaking order shall be passed. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 3, 2026 jai/ad This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/07/2026 at 11:28:37