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of <h1>Review petition dismissed on Article 136 challenge to Section 67 GST seizure of currency, silver bars and phones</h1> <h3>COMMISSIONER OF CGST Versus DEEPAK KHANDELWAL</h3> The SC dismissed the review petition challenging HC's direction to release seized currency and other valuables taken during a search under section 67 of ... Review petition - Jurisdiction of proper officer to seize u/s 67 - Seizure of unaccounted assets - interpretation of statute - section 67 of GST Act - Seeking unconditional release of goods - two silver bars - Indian currency - Mobile Phones - legality of search and seizure of residential premises - High Court directed the respondents to forthwith release the currency and other valuable assets seized from the petitioner during the search proceedings conducted on 28.01.2020' - it was held by SC that 'No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India.' HELD THAT:- No case for review of order is made out. The review petition is dismissed. SUPREME COURT; Citation: TMI. ORDER: Delay condoned. The Court 'have gone through the Review Petition and the connected papers filed therewith' and concludes that 'no case for review of order is made out.' On that basis, the review petition is dismissed. The judgment reflects review-stage procedural handling-condonation of delay, examination of the review petition and connected papers, application of the standard for review, and dismissal for failure to satisfy that standard. No separate reasons altering the earlier order are given. All pending application(s), if any, 'shall stand disposed of.'
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