Court Orders Return of Seized Cash to Petitioner After State Fails to Make Requisition Under Income Tax Act.

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....Release of cash seized from the Petitioner - More than 6 months have passed from the date of seizure - Admittedly, there is no requisition under section 132(A) of the Income Tax Act, though, it was the case of the State that intimation was sent to the Income Tax Department. Even otherwise, the petitioner has not shown the cash as stock in trade - GST authorities directed to return the Cash - HC....