2023 (7) TMI 623

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>GST<br>THE HONOURABLE MR. JUSTICE T. R. RAVI FOR THE PETITIONER : ADVS.SRI HARISANKAR V. MENON SMT.MEERA V.MENON SRI R.SREEJITH SMT.K.KRISHNA FOR THE RESPONDENT : DR. THUSHARA JAMES, SR. GOVT.PLEADER JUDGMENT T. R. RAVI , J. The petitioner is running an industrial unit that is involved in the manufacture and sale of Idly/Dosa batter, Parotta (half-cooked), Chappathi, etc. It is s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esent in the Safe from which a sum of Rs.11,71,900/- was seized, but the same had not been noted in the order of seizure. The case of the petitioner is that the respondents are not entitled to seize cash by invoking the power available under Section 67 of the CGST Act. The petitioner has also preferred Ext.P4 representation before the 4th respondent for the return of the seized cash as early as on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents in Smt. Kanishka Matta V. Union of India & Ors. ([2021] 89 GSTR 56 (MP)), BA Continuum India Pvt. Ltd V. Union of India and Others ([2021] 89 GSTR 73 (Bom)) and the decision of Delhi High Court in WP(C) No.12499/2021 in support of the contention that cash can also be seized under Section 67 of the CGST Act. 3. Heard the counsel for the petitioner and Smt.Thushara James, learned Senior Gove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch. The Court specifically held that in an investigation aimed and detecting tax evasion under the CGST Act, the Court fails to see how cash can be seized, especially when it is an admitted case that the cash did not form part of the stock-in-trade of the appellant&#39;s business. In the said case, the appellant was involved in the business of quarry. The Court also considered the findings of the ....