Case name: Murliwala Pigment vs Union of India & Ors.
Petition for Special Leave to Appeal (C) No. 17943/2026 arising from impugned final judgment dated 20-04-2026 in DBCWP No. 5848/2026 of the Rajasthan High Court.
Court: Supreme Court of India, Item No. 13, Court No. 17, Section XV.
Order dates: Hearing on 21-05-2026; subsequent order dated 23-05-2026.
Dispute relates to sealing of premises and attachment of bank accounts under the Central Goods and Services Tax Act, 2017.
Parties Involved
Petitioner: M/S Murliwala Pigment.
Respondents: Union of India & Others.
Petitioner's counsel: Mr. Jaswinder Singh Bedi, Adv.; Mr. Siddhant Sharma, AOR; Mr. Vikram Choudhary, Adv.; Mr. Akshay Malhotra, Adv.; Mr. Onam Saurabh, Adv.
Bench: Hon'ble Mr. Justice K.V. Viswanathan, Hon'ble Mr. Justice Vijay Bishnoi.
Court Master: Anita Malhotra, Manoj Kumar.
Issues / Allegations / Violations
Petition contends that sealing of premises under Section 67(4) of the CGST Act is permissible only when access to the premises is denied, a condition the petitioner asserts does not exist.
Petition also invokes Section 83 of the CGST Act regarding attachment of bank accounts, stating that no Show Cause Notice has been issued to the petitioner.
The impugned order dated 20-04-2026 had ordered sealing of premises and attachment of bank accounts.
Findings & Observations
The Court recorded the arguments but made no substantive finding on the applicability of Sections 67(4) or 83 at this procedural stage.
The order focuses on procedural relief rather than substantive adjudication of the GST provisions.
Penalties / Settlements / Directions
Applications for exemption from filing a certified copy of the impugned order and exemption from filing an official translation were allowed.
No monetary penalty, disgorgement, or settlement was imposed.
Corrective Actions & Future Obligations
The Department counsel is directed to take instructions on the petitioner's prayer for de‑sealing the premises.
The matter is listed for further hearing on 29 May 2026.
Final Ruling & Enforcement
Exemptions from filing the certified copy and official translation were granted.
Notice issued; further hearing scheduled; department to advise on de‑sealing request.
