2023 (4) TMI 252

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- 24-3-2023<br>WA NO. 514 OF 2023 - -<br>GST<br>Honourable Mr. Justice A.K.Jayasankaran Nambiar And The Honourable Mr.Justice Mohammed Nias C.P. For the Appellants : Advs. K.N.Sreekumaran, P.J.Anilkumar (A-1768), N.Santhoshkumar For the Respondents : By Smt.M.M.Jasmine, Government Pleader, By Sri.P.R.Sreejith, SC JUDGMENT A.K.JAYASANKARAN NAMBIAR. J. This writ appeal is preferred by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....izure of &#39;things&#39; from the premises of an assessee who is proceeded against under the GST Act, and the word &#39;things&#39; would include cash in appropriate cases, the instant is a case where the seizure of cash was wholly unwarranted, more so, when the cash did not form part of the stock in trade of any business stated to have been carried on by the appellant. It is further pointed out ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....67(2) of the CGST Act, which authorises the seizure of &#39;things&#39;, which inter alia includes cash also as held by the High Court of Madhya Pradesh in the judgment dated 26.8.2020 in WP(C)No.8204 of 2020, the authority was justified in seizing the cash and retaining the same pending a culmination of the investigation. We must admit to being a bit puzzled by the stand taken by the said Intelli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant&#39;s business. It is evident from the order of the Intelligence Officer that the cash that was seized from the premises of the appellants was not the stock in trade of the quarry business that was conducted by the appellant. The findings of the Intelligence Officer that &#39;it is suspicious that this much amount of money kept in the house of M/s.Shabu as idle and not deposited at bank&#39; ....