1. The Petitioner, a partnership firm, carries on the business of transportation goods of dealers registered under the Delhi Value Added Tax Act, 2004 (DVAT Act) as well as registered dealers of other States. The Petitioner, whose registered office appears to be in Kanpur Uttar Pradesh, has one of its godowns at Gali No. 8, Swaroop Nagar, Delhi 110042.

2. The case of the Petitioner is that at around 12 midnight on 2nd/3rd July 2016, the Assistant Commissioner (AC)/Value Added Tax Officer (VATO) Ward-208 along with other officers visited the abovesaid godown/premises of the Petitioner in Swaroop Nagar and finding that the premises was locked, sealed the premises. The Petitioner states that on 8th July 2016, it moved an application before the AC for de-sealing the premises, pointing out that the Petitioner is a transporter and not a dealer. The Petitioner stated that the goods lying at its premises are value added tax (VAT) paid goods and traceable to bona fide dealers registered under the DVAT Act.

3. The Petitioner states that on 11th July 2016, the premises was de-sealed for a few hours. The statement of the Branch Manager of the Petitioner was recorded. The original invoices