2023 (8) TMI 1716

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.... For the Respondents Through: Ms. Anushree Narain, SC with Ms. Shivangi Sinha, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: "i. To issue an appropriate writ, order, or direction to Respondents to release the cash of Rs. 38,84,000/-, which was seized from the Petitioners: and/or ii. Issuance of appropriate writ, order or ....

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....of the case may require." 2. In so far as the prayer regarding unfreezing of the bank account is concerned, the respondents have already taken steps for unfreezing the bank account and the petitioner's grievance in this regard does not survive. 3. The present petition is confined to examining whether the petitioner is entitled to release of cash which was seized from the premisses of the pet....

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....hat the petitioner may not be able to account for the same. 5. It is stated that the said issue was concluded in favour of the petitioner in a 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:DHC:5823-DB. 6. It is not contested that the issue involved is not squarely covered by the decisi....