https://www.taxtmi.com/caselaws?id=765862 Cash seized by GST officers without legal authority cannot be retained as a valid seizure merely because it is later transferred to the Income Tax Department under a requisition; Articles 265 and 300A protect against deprivation of property without authority of law. The court held that the unlawful seizure and continued retention could not be cured by the later handover, and the cash had to be released. At the same time, the GST adjudication under the CGST/SGST regime and the income-tax proceedings under the relevant reassessment provisions were permitted to continue independently. en-us Mon, 27 Jan 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765862 Cash seized by GST officers without legal authority cannot be retained as a valid seizure merely because it is later transferred to the Income Tax Department under a requisition; Articles 265 and 300A protect against deprivation of property without authority of law. The court held that the unlawful seizure and continued retention could not be cured by the later handover, and the cash had to be released. At the same time, the GST adjudication under the CGST/SGST regime and the income-tax proceedings under the relevant reassessment provisions were permitted to continue independently. Case-Laws GST Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765862