2023 (4) TMI 252

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....023 - -<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 the petitioner in WP(C)No.39406 of 2022....

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....s 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 that although the inspection of the premis....

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....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 Intelligence Officer in the order dated 21.03.2023 ....

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....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; and further &#39;the amount received as gift....