Tag: Sec 67 of cgst act
Revenue Department has no power to seize cash under Section 67 of the CGST Act
The Hon’ble Delhi High Court in the case of Gunjan Bindal and Anr. v. Commissioner of CGST, Delhi West and Ors. [W.P. (C) 8713 of 2023 dated November 17, 2023] disposed of the writ petition and directed the Revenue Department…
Search cannot be conducted until all the conditions u/s 67 of the CGST Act are fulfilled
The Hon’ble Delhi High Court stayed the proceedings pursuant to the search, conducted on the basis of the directions issued by the Special Judge, for checking the source of amount, and directed the proper officer to authorized the search only if all the conditions specified under Section 67 of the CGST Act are fulfilled.