2023 (8) TMI 1263

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se: For the Petitioner : Mr Gagan Kumar Singhal, Advocate. For the Respondent : Mr Harpreet Singh, Senior Standing Counsel with Ms Suhani Mathur and Mr Jatin Kumar Gaur, Advocates. JUDGMENT VIBHU BAKHRU, J 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to release Indian currency amounting to Rs.15,92,000/-, which was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sent at the time of the search but the family members who were present at the material time requested the officials not to seize the said amount as the same belonged to the family. It is averred that they had explained that the currency was kept in the locker as a precautionary measure because the house was under renovation/ construction and a number of labourers were working at the premises. 4....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent states that the investigation is not complete yet and therefore, no show-cause notice has been issued. 7. The petitioner also claims that he had also signed various documents and statements under threat and coercion by the concerned officers. He claims that he is not involved in making any supplies and is not a taxpayer and is not concerned with the alleged fake ITC availed by any oth....