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HC directs GST authorities to remit seized cash as its seizure during search operation was without authority of law
THE HON’BLE DELHI HIGH COURT IN THE CASE OF Krishna Chaurasia V/s Additional Director General, Directorate General of GST Intelligence, decided on 6-9-2024
👉 Issue:-
✔️ Is it valid that seizure of cash during GST search operations?
👉 The Hon’ble High Court Judgement:-
✔️ Seizure of cash during GST search operations without explicit legal authority is impermissible and subject to return with interest.
Section 67(2) of Central Goods and Services Tax Act, 2017
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