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<h1>High-Stakes Cash Seizure: Administrative Review Mandated Within 21 Days to Resolve Petitioner's Application Regarding Discontinued Business Premises</h1> <h3>SHABU GEORGE GIGI MATHEW Versus STATE TAX OFFICER (IB) STATE GOODS & SERVICES TAX DEPARTMENT, JOINT COMMISSIONER (IB) STATE GOODS & SERVICE TAX DEPARTMENT, COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAX DEPARTMENT</h3> SHABU GEORGE GIGI MATHEW Versus STATE TAX OFFICER (IB) STATE GOODS & SERVICES TAX DEPARTMENT, JOINT COMMISSIONER (IB) STATE GOODS & SERVICE TAX ... The Kerala High Court judgment involved the seizure of cash from the premises of the 1st petitioner, who claimed to have stopped business. The court directed the 1st respondent to consider and pass orders on the petitioner's application within three weeks.