In this petition filed under article 226 of the Constitution of India, the petitioner has prayed for following relief:-

“1) To direct the respondents to release the seized books and records necessary for running the factor of the petitioner.

2) To remove the seal of the factory premises with immediate effect.

3) To allow present petition with costs.

4) Any other relief as this Hon’ble court deems fit may kindly be granted in favour of the petitioner.”

2. During the course of hearing, Shri Prasanna Prasad, learned counsel for the respondents fairly submits that the seal put by the respondent is only on the cigarette manufacturing machines. There is no seal put on the factory premises as projected by the petitioner.

3. The respondents have no objection if the petitioner uses his factory because the seal is confined to the said machines.

4. Faced with this, Shri A.K Sethi, learned senior counsel for the petitioner submits that as per relief clause 7(i), the respondents are required to release the seized books and record necessary for running the factory of the petitioner.

5. The response of learned counsel for the respondents is that as per section 67(5) of the Central Goods and Services Tax Act, 2017 (hereinafter referred as Act of 2017), if the petitioner prefers appropriate application for obtaining copies of necessary records and books, the same shall be provided to them in accordance with law.

6. Learned counsel for the petitioner has no objection.

7. Thus, nothing remains to be adjudicated in this petition.

8. In view of the aforesaid stand of the parties, the petition is disposed off by holding that there exists no seal on the factory premises and therefore, the petitioner can enter and use the factory premises.

9. The petitioner can obtain the documents and record by preferring application under section 67(5) of the Act of 2017. So far, the seal on the cigarette manufacturing machine is concerned, the petitioner is at liberty to take recourse of law regarding that grievance.

10. With the aforesaid and without expressing any opinion on the merits of the case, the petition stands disposed off.