JUDGMENT

SANJEEV NARULA, J. (Oral)

CM APPL. 375/2021

1. Exemption allowed, subject to just exceptions.

2. The application is disposed of.

3. The present writ petition under Article 226 of the Constitution of India, 1950 impugns the action of search carried out at the Petitioner’s business premises on 30^th September, 2020, under Section 67 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as ‘DGST Act’) read with Rule 139 of the DGST Rules, 2017.

4. The factual matrix giving rise to the present writ petition is as follows: The Petitioner company, duly registered under the CGST/ DGST Act, functions from its unit at Pitampura, North-West Delhi and has its godown/warehouse at Shahbad, Daulatpur, Delhi. It also has units in other states for which separate registration under the CGST Act exists at Rajasthan and Himachal Pradesh. On 30^th September, 2020 at 3:30 PM, the Respondent No. 2 (Assistant Commissioner/VATO, Delhi) entered the Petitioner’s place of business and godown, for the purpose of conducting a search. Petitioner was handed over a notice by Respondent No. 2 under Rule 56(18) of DGST Rules, 2017, inter-alia asking to produce books of accounts for the period 2017