Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
HC held that currency is not "goods" under the Central Goods and Services Tax Act, 2017. Seizure of Rs. 23,50,000/- cash from petitioner was unlawful u/s 67. HC quashed seizure order and directed respondents to return seized amount along with applicable interest to petitioner expeditiously. Petition allowed.
HC held that currency is not "goods" under the Central Goods and Services Tax Act, 2017. Seizure of Rs. 23,50,000/- cash from petitioner was unlawful u/s 67. HC quashed seizure order and directed respondents to return seized amount along with applicable interest to petitioner expeditiously. Petition allowed.
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