Authority: Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh)

Order Date: 04.08.2026

Case Overview

  • Petitioner: M/S Mehak Enterprise and Anr, a proprietorship firm, represented by proprietor Surya Prakash Jhwar, Jorhat, Assam.
  • Respondents: Union of India and five tax authorities – Ministry of Finance (Secretary), Principal Commissioner CGST & Central Excise (Guwahati), State of Assam (Secretary, Finance & Taxation), Joint Commissioner CGST & Central Excise (Dibrugarh), Assistant Commissioner CGST & Central Excise (Jorhat), Superintendent CGST & Central Excise (Jorhat).
  • Nature of Proceeding: Writ petition under Article 226 of the Constitution challenging two GST Prohibition Orders (Form GST INS‑03) dated 25.07.2026 that sealed the petitioner’s office premises at Shyam Complex, Dewal Road, Jorhat, and his residence in the same complex.
  • Grounds for Prohibition Orders: Officials, acting under an authorization under Section 67(2) of the CGST Act, attempted to enter the premises on 25.07.2026 but found them locked. The petitioner allegedly did not respond to telephone calls, making entry impracticable; consequently, the authorities invoked Section 67(4) and Rule 139(4) to seal the premises.
  • Petitioner’s Contentions: The petitioner argued that the grounds for sealing were not existent at the time of the orders.
  • Respondent’s Position: Counsel for the CGST authorities asserted that sealing power exists under Section 67(4) and offered that if the petitioner cooperates by appearing on 05.08.2026 at 11:00 a.m., the premises could be de‑sealed and the search could proceed per the authorization.
  • Petitioner’s Response: The petitioner, through counsel Ms. N. Gogoi, expressed willingness to cooperate and to appear at both premises on 05.08.2026 at 11:00 a.m.

Final Outcome

  • The Court, noting the consensus between parties, disposed of the writ petition without delving into merits.
  • It ordered that the petitioner shall be present at the two premises on 05.08.2026 at 11:00 a.m.; the respondent authorities shall de‑seal the premises in his presence.
  • The Authorized Officer may, if desired, conduct the search strictly in accordance with the CGST Act and CGST Rules, 2017.
  • No costs were awarded.

Topics: GST Enforcement, Court Order