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,…
Tag: cash seized during search
GST DAILY – 359 : 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
GST DAILY – 215
HC directed dept. to remit cash seized during search and seizure operation along with interest to assessee
Revenue Department is not empowered to seize Cash under GST
The Hon’ble Delhi High Court in the case of Jagdish Bansal allowed the writ petition and directed the Revenue Department to remit the cash seized along with interest thereby holding that, the Revenue Department is not empowered to seize cash under applicable laws of GST.
Cash cannot be seized without official seizure under CGST Act
The Hon’ble Delhi High Court in Baleshwari Devi v. Additional Commissioner Central Goods and Service Tax held that Revenue Department has no power to take possession of the personal assets without official seizure under the CGST Act
Revenue Department cannot seize cash which does not form part of stock in trade
The Hon’ble Supreme court in the matter of State Tax Officer v. Shabu George dismissed the SLP filed by the Revenue Department against the order of the Hon’ble Kerela High Court ordering the Revenue Department to release the cash seized during the search since, such cash does not forms part of stock in trade of business.