2023 (9) TMI 900

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....or the Petitioner Through: Mr. Ruchir Bhatia & Mr. Rakesh Kumar, Advs. For the Respondents Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: "i) Issue a writ of certiorari or any other writ, order or direction in the nature thereof quashing the proceedings ....

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....he Central Goods and Service Tax, Delhi East Commissionerate, on 03.05.2018. 3. The petitioner claims that during the search, the concerned officers examined the stocks of raw material and finished goods and found that the same were duly recorded in the books of accounts and record. However, during the search, the Officers also found Indian currency amounting to Rs.50,70,000/-, which was lying ....

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....r was deposited by the respondent with Syndicate Bank in the name of the Commissioner, CGST, Delhi. 7. The petitioner continued to pursue the respondent for the release of the said cash and original documents, however, the cash so seized was not released. 8. The petitioner states that he was called upon by the respondents to deposit tax, interest and penalty, amounting to Rs.11,41,750/- whic....

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....or release of the cash so seized as well as for adjusting the amount of tax, penalty and interest deposited (Rs.11,41,750/-), against its future liability. 13. In so far as the power under Section 67(2) of the CGST Act, to seize cash on the ground that it is unaccounted cash is concerned, the said issue is covered in favour of the petitioner by the recent decision of this Court in Deepak Khande....