Btb Marketing Private Limited v. Assistant Commissioner Anti Evasion-I & Ors.
Case brief
What is this about?
Delhi High Court writ petition (W.P.(C) 8669/2026) disposed on 03.07.2026 concerning sealing of 12 'The Beer Cafe' outlets of BTB Marketing Private Limited under Section 67(2) of the DGST Act after repeated failure to produce books of accounts (visit by Assistant Commissioner Anti Evasion-1; search pursuant to Authorization dated 27.06.2026 issued by Special Commissioner-I; SCN of February 2026); Respondents alleged VAT arrears of more than Rs. 20 crores over six years. Directions: production of books on 06.07.2026 before Sh. Dinesh Kumar Gondyan, AC Anti-Evasion-1, Vyapar Bhawan; Competent Authority to pass order in accordance with law within five days; possible interim de-sealing; speaking order if books incomplete. Keywords: Section 67(2) DGST Act; sealing/de-sealing of business premises; anti-evasion; books of accounts; GST/VAT arrears; Department of Trade & Taxes Delhi.