Review petition dismissed on Article 136 challenge to Section 67 GST seizure of currency, silver bars and phones

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 the GST Act, including two silver bars and mobile phones. The Court held the jurisdictional and statutory interpretation issues concerning the proper officer's power to seize unaccounted assets did not warrant interference under Article 136. No case for review was made out, and the review petition was dismissed.

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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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