$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010472682026 + W.P.(C) 14519/2026 & CM APPL. 67995/2026 M/S NOVELTY LEATHER STORE .....Petitioner Through: Mr. Pradeep Jain, Mr. Shubhankar Jain, Mr. Pranav Raj Singh, Mr. Sambhav Jain & Ms. Gouri Agarwal, Advs. versus COMMISSIONER DGST DELHI & ORS. .....Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD along with Mr. Aakrit Bhargava, Mr. Sumit Kumar and Ms. Roshni Agarwal, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 30.09.2026 1. Through the present petition, the Petitioner prays for quashing of the Sealing Memo dated 25.09.2026 whereby the business premises of the Petitioner was sealed. 2. In the pre-lunch session, arguments of learned counsel representing the Respondents were heard. 3. Attention of the learned counsel representing the Respondents was drawn to Section 67(4) of the Central Goods and Services Tax Act, 2017, 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 01/10/2026 at 12:09:17 which empowers the authorized officer to seal the business premises only in the eventuality that access to such premises, electronic devices, boxes or receptacles is denied. 4. Learned counsel representing the Respondents submitted that despite opportunity and undertaking, the Petitioner failed to supply books of accounts and supporting documents. 5. In the post-lunch session, learned counsel representing the Respondents after taking instructions submitted that seals on the business premises of the Petitioner will be removed by 12 PM tomorrow. 6. The Petitioner has brought certain books of accounts, which shall be handed over to Mr. Krishan Kant, Assistant Commissioner (Anti Evasion). After examining the documents, it shall be open to the Department to requisition remaining documents, if any, from the Petitioner. It shall be the responsibility of the Petitioner to supply those documents within two weeks of their requisition by the Department, failing which the Department shall be entitled to draw an adverse inference against the Petitioner. 7. The Petitioner alleges that during the course of search, he was forced to draw cheques amounting to Rs. 1 crore. Learned counsel representing the Respondents submits that two cheques of Rs. 50 lakh each were handed over, which shall not be encashed. 8. Learned counsel representing the Petitioner states that the requisite assistance for stock-taking shall be rendered at the time of removing the seals from the premises. 9. This Court has not expressed any opinion on the merits of the case and the Department will be free to proceed in accordance with law. 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 01/10/2026 at 12:09:17 10. In view of the aforesaid, the Writ Petition along with the pending application, stands disposed of. ANIL KSHETARPAL, J BHARAT PARASHAR, J SEPTEMBER 30, 2026/RW/MN 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 01/10/2026 at 12:09:17