The Gujarat High Court held that Godown of dealers cannot be sealed by Goods and Service Tax (GST) authorities without having reasons to believe that goods stored were liable for confiscation. The writ applicant, AnopsinhKiritsinhSarvaiyaowns a godown which is used by the distinct entities, namely, Ajay raj & Co.; Dharamraj Exports; Kamani Exports; R.L. Enterprise and Ruturaj& Co. for the purpose of storing agricultural produce like cotton bales and cotton yarn. According to him, the relationship is that of landlord and tenant. The GST authorities under the Central Goods and Service Tax (CGST) Act visited the godown, and in exercise of power under section 67 of the Central Goods and Service Tax (CGST) Act, applied seal on the godown. The applicant contended “the authorities ought to have undertaken the search by breaking open the lock as they are empowered to do so under Section 67(4) of the Central Goods and Service Tax (CGST) Act, and ...