STEEL HYPERMART INDIA PVT. LTD Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) Learned Additional Government Advocate accepts notice for the respondents.

(2.) The petitioner has assailed the order passed by the respondent No.2 dated 09.01.2019 under Section 67[4] of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 ['Act' for short].

(3.) The petitioner company is claiming to be a private limited company incorporated under the Companies Act, 2013 and a dealer registered under the provisions of the Act. The petitioner holds controlling shareholding in another company M/s. Singhi Buildtech Pvt. Ltd. The two companies are promoted by the same individuals though belongs to same family. It transpires that the respondent officers along with team of officers visited the registered office of the petitioner at Jigani, Anekal Taluk, Bengaluru. It is contended that due to administrative convenience, the day-to-day business activities of the petitioner were also being carried out from the premises of M/s. Singhi Buildtech Pvt. Ltd, at go-down of the petitioner building situated at Sy.No.184, Khaneshumari 5371 to 6, Jigani Main Road, Jigani Hobli, Anekal Taluk, Bengaluru. Considering the same, the respondent officials begun conducting the search in the said premises. It is the grievance of the petitioner that respondent officers have sealed the said premises without authority of law.