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    <title>2023 (9) TMI 958 - KERALA HIGH COURT</title>
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    <description>GST authorities cannot continue to retain cash seized from a dealer&#039;s premises without lawful justification, especially where no prompt further action has been taken. The retained cash was treated as not liable to continued seizure merely as stock in trade, and the Court relied on the absence of any valid basis for further detention of the amount. The seized cash was directed to be released and credited to the petitioners&#039; account.</description>
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      <link>https://www.taxtmi.com/caselaws?id=443336</link>
      <description>GST authorities cannot continue to retain cash seized from a dealer&#039;s premises without lawful justification, especially where no prompt further action has been taken. The retained cash was treated as not liable to continued seizure merely as stock in trade, and the Court relied on the absence of any valid basis for further detention of the amount. The seized cash was directed to be released and credited to the petitioners&#039; account.</description>
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      <pubDate>Mon, 18 Sep 2023 00:00:00 +0530</pubDate>
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