https://www.taxtmi.com/caselaws?id=426512 HC analyzed a mandamus petition challenging seizure under CGST Act. The court rejected the refund request, holding that authorities can retain seized assets until assessment proceedings conclude. Section 67 interpretation allowed retention of seized amount pending adjudication. The court directed timely completion of proceedings and potential future refund, dismissing the writ petition without imposing costs. en-us Fri, 01 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426512 HC analyzed a mandamus petition challenging seizure under CGST Act. The court rejected the refund request, holding that authorities can retain seized assets until assessment proceedings conclude. Section 67 interpretation allowed retention of seized amount pending adjudication. The court directed timely completion of proceedings and potential future refund, dismissing the writ petition without imposing costs. Case-Laws GST Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426512