BTB Marketing Private Limited v. Assistant Commissioner, Anti Evasion-I & Others

ANAYLITICAL VIDEO:

INTRODUCTION

The petitioner, BTB Marketing Private Limited, challenged the action of the GST authorities in sealing all of its restaurant outlets under Section 67(2) of the Delhi Goods and Services Tax Act, 2017.

The dispute originated when the GST Department conducted an inspection through the Assistant Commissioner (Anti-Evasion-I), during which the petitioner failed to produce its books of accounts. Consequently, a show cause notice was issued in February 2026, requiring the petitioner to furnish the relevant records. Although certain documents were subsequently submitted in May 2026, the authorities remained dissatisfied with the response.