2024 (4) TMI 1224

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....d:- 5-4-2024<br>WP(C) NO. 7952 OF 2024, WP(C) NO. 7967 OF 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONERS : BY ADVS. ANIL D. NAIR TELMA RAJU ADITYA UNNIKRISHNAN FOR THE RESPONDENTS : Ms.RESHMITA RAMACHANDRAN - GP, SMT.JASMIN M.M - GP JUDGMENT The present writ petitions have been filed impugning the action of the respondents seizing cash, vide Seizur....

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....petitioners to approach the Income Tax Department for release of the cash. It is further submitted that the adjudication pursuant to the search intimation prior to the show cause notice in Form GST DRC-01A as per Section 74(1) of CGST/SGST Act, has been issued to the petitioners on 05.03.2024, with one month's time to reply. However, no reply has been received. 3. The learned counsel for the pe....