TaxTMI 
TaxTMI 
2023 (9) TMI 900
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....kesh 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 by the Respondents against the Petitioner; ii) Issue a writ ....
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....itioner 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 in a locker. 4. According to the petitioner, the same belonged to the family members of t....
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....hi. 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/- which would be payable in the event, the cash seized represented proceeds of undisclosed sales. It is cl....
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....(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 Khandelwal Proprietor M/s Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr. : Neutral Citation No. 2023:DH....