SC issues Notice on Sealing of Business Premises u/s 67(4) and Bank Account Attachment u/s 83 under GST and Calls for De-sealing Instructions

The Hon’ble Supreme Court of India in M/s Murliwala Pigment v. Union of India & Ors. [Special Leave Petition (C) No. 17943 of 2026 dated May 21, 2026] issued notice on the Special Leave Petition (“the SLP”) filed against the order of the Hon’ble Rajasthan High Court which had dismissed the writ petition challenging the sealing of four business premises and provisional attachment of bank accounts under the Central Goods and Services Tax Act, 2017 (“the CGST Act”). The Hon’ble Apex Court, prima facie observing that sealing of premises under Section 67(4) of the CGST Act can be undertaken only where access is denied, directed the learned counsel for the Department to take instructions on the prayer for de-sealing of the premises in the meantime, and listed the matter on May 29, 2026.

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