GST DAILY – 455 : Cash seized by GST authority to be released due to lack of power to seize cash from dealer’s premises: HC

THE HON’BLE KERALA HIGH COURT IN THE CASE OF Centre CEd tech Pvt. Ltd. V/s Intelligence Officer, Off intelligence Unit, State Goods And Service Tax Department, Kerala

, decided on 27-1-2025

👉 Issue:-

✔️ Can GST Authority have power to seize cash from dealer’s premises?

👉 The Hon’ble High Court Judgement:-

✔️ Seizure of cash by GST authorities from premises, unless forming part of stock in trade, is illegal and subsequent transfer to Income Tax Department on requisition under Section 132A cannot validate such retention.

Section 74 of Central Goods and Services Tax Act, 2017