Sealing powers of GST authorities curtailed

The Gauhati High Court, by its judgment dated 10 August 2026, directed the GST Department to de-seal the office of a tax consultant, holding that continued sealing of the premises after completion of the search was illegal and beyond the scope of Section 67(4) of the CGST/AGST Act. The Court also quashed the prohibition order issued in respect of office equipment not liable to confiscation.