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October 2024

Goods And Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
Reading Time 15 mins

I SUPREME COURT

48 Commissioner of CGST vs. Deepak Khandelwal

[2024] 165 taxmann.com 715 (SC)

Dated: 14th August, 2024

Hon’ble Supreme Court dismissed the SLP filed by the department against the Order of Hon’ble High Court in the case of Deepak Khandelwal vs. Commissioner 2023 (77) G.S.T.L. 5 (Del.)

OBSERVATIONS OF DELHI HIGH COURT—

During the course of the search under sub-section (2) of section 67 of the CGST Acts, 2017 (the Act), the officer conducting the search may find various types of movable assets such as furniture, computers, communication instruments, air conditioners, etc. Those assets although falling under the definition of ‘goods’ cannot be seized, if the proper officer has no reason to believe that those goods are liable to be confiscated. The word ‘goods’ as defined under sub-section (52) of section 2 of the Act is in wide terms, but the

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