Where applicant had given his godown on rent to five dealers and GST Authorities visited godown and in exercise of power under section 67 affixed seal on godown for reasons, inter alia, that dealers availed wrong input tax credit and collected tax wrongly and not deposited to Government Treasury, GST Authorities should be concerned with goods or other articles stored in godown which may be liable to confiscation and there was no point in keeping godown closed with a seal affixed on it