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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Legal Challenge Highlights Nuanced Interpretation of Existing Precedents, Seeks Comprehensive Review of Case Law Complexities</h1> DHC acknowledged that certain petition issues align with prior judicial precedents. CBIC representative sought time to review existing case law. Court ... Jurisdiction of proper officer to seize u/s 67 - Seizure of unaccounted assets - interpretation of statute - Section 67 of GST Act - HELD THAT:- The issue decided in the case of DEEPAK KHANDELWAL PROPRIETOR M/S. SHRI SHYAM METAL VERSUS COMMISSIONER OF CGST, DELHI WEST & ANR. [2023 (8) TMI 929 - DELHI HIGH COURT] where it was held that The respondents are directed to forthwith release the currency and other valuable assets seized from the petitioner during the search proceedings conducted on 28.01.2020. List on 13.09.2023. The High Court Delhi High Court in the case citation 2023 (8) TMI 1400 stated that some issues in the petition are covered by previous court decisions. Mr. Aditya Singla, representing CBIC, requested time to review the decisions. The case was listed for further hearing on 13.09.2023.

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