2024 (8) TMI 1308

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....7, 108/2023 GST, dated 28.12.2023. The impugned show cause notice has been issued to the petitioner for the assessment period from July 2017 to October 2020. 3. It is the case of the petitioner that an inspection was carried out on 08.10.2020 and there was a seizure of cash for a sum of Rs. 1,82,25,000/-, wherein, it has been stated that the aforesaid amount of Rs. 1,82,25,000/-, was recovered from one of the partners of the petitioner viz., K.Jeyashankar and was liable for confiscation under the provisions of the Central Exercise Act, 1944/respective GST Act, 2017. 4. It is the case of the petitioner that pursuant to the aforesaid seizure, the show cause notice Nos.04, 05, 06 & 07/2021 C-Ex, dated 03.09.2021 was issued to the petitio....

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.... is submitted that in the teeth of the aforesaid order, the backdated impugned show cause notice dated 28.12.2023 has been issued. It is further submitted that the said show cause notice was dispatched only on 27.03.2024 and received by the petitioner on 28.03.2024. 9. It is, therefore, submitted that the impugned show cause notice proceedings is without jurisdiction and clearly intended to defeat the rights that have accrued to the petitioner pursuant to the order in Appeal No.40138 of 2023 vide final order dated 20.03.2024. 10. The learned counsel for the petitioner would also submit that various High Courts have held that there is no scope for either seizure or confiscation of cash. 11. It is therefore, submitted that Section 67....

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....use notice, there is only proposal to appropriate the aforesaid amount towards the tax liability and that the aforesaid amount has been invested in a Fixed Deposit in the name of the President of India. 16. It is submitted that the seized amount has not been confiscated and therefore, the petitioner will be entitled to refund, if the demand proposed in the impugned show cause notice, dated 28.12.2023, is dropped. Therefore, there is no merits in the present Writ Petition. 17. Having considered the arguments advanced by the learned counsel for the petitioner and Senior Standing Counsel for the respondent, the Court is of the view that there is no merits in the present Writ Petition and this Writ Petition is liable to be dismissed. 1....