I. HIGH COURT
51. Dhanya Sreekumari vs. State Tax Officer (IB), State GST Department, Alappuzha
2023 (75) GSTL 404 (Ker.)
Date of order: 27th June, 2023
Cash not forming part of stock-in-trade cannot be seized during the inspection by the department as per section 67 of CGST Act.
FACTS
Petitioner was engaged in the manufacture and sale of Idly/Dosa batter, Parotta, Chappathi, etc. An inspection was conducted by the department in the manufacturing unit and at the residence of the petitioner. Cash amounting to Rs. 32,73,900 was found and seized from the residence of the petitioner. Pay-in-slips for depositing the amount in the bank were also found at the residence of the petitioner. Further, the petitioner made representation before the department for the return of seized cash but no action was taken.
HELD
Cash cannot be seized where it was not forming part of the stock-in-trade of the petitioner. Further, pay-in-slips indicated that cash was intended to be deposited in the bank. Hence, there was no reason to retain it further. It was directed to release the seized cash forthwith. The petition was disposed of in favour of the petitioner.
52. APJ Investments Pvt Ltd vs. Asst. Commr. of CGST, Delhi West
2023 (75) GSTL 451 (Del.)
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