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Issues: (i) whether the petitioners were entitled to return of the cash seized and later handed over to the Income Tax Department; (ii) whether further time was required to file reply to the notice issued under Section 74(1) of the GST enactment.
Issue (i): Whether the petitioners were entitled to return of the cash seized and later handed over to the Income Tax Department.
Analysis: The cash seized from the petitioners was stated to have been transferred to the Income Tax Department pursuant to a requisition under Section 132A of the Income-tax Act, 1961. In that situation, the writ court treated the petitioners' remedy for release of the cash as lying before the Income Tax Department rather than in the present proceedings.
Conclusion: The request for return of the cash was not granted in these writ petitions, and the petitioners were left to approach the Income Tax Department.
Issue (ii): Whether further time was required to file reply to the notice issued under Section 74(1) of the GST enactment.
Analysis: The petitioners expressed their intention to file a reply to the notice and sought additional time. The Court accepted the request and granted a further period for submission of the reply, with consequential consideration in accordance with law.
Conclusion: Further time to file the reply was granted, and the reply, if filed within the stipulated time, was to be considered by the authority.
Final Conclusion: The writ petitions were disposed of by declining interference on the cash release claim while protecting the petitioners' opportunity to participate in the GST adjudication process.
Ratio Decidendi: Where seized cash has already been handed over to the Income Tax Department pursuant to requisition under Section 132A of the Income-tax Act, the proper remedy for release lies before that department, while pending GST adjudication may proceed with reasonable time afforded to file reply.
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