2023 (2) TMI 1158 - HC - GST

Seizure of cash from premises - existence of business or not - case of Revenue is that quarrying was being carried out both in the individual name as well as in the name of a firm and on getting information regarding some irregularities, the inspection was carried out which resulted in the seizure - HELD THAT - It is not deemed proper for this Court to interfere at this stage and direct release of the cash, which is primarily a matter which has to be considered by the Authorities concerned. The 1st petitioner has preferred Ext.P11 application before the 1st respondent. The writ petition is hence disposed of directing the 1st respondent to consider and pass orders on Ext.P11 after hearing the petitioners at the earliest, at any rate within three weeks from the date of receipt of a copy of this judgment.

Summary

The Kerala High Court judgment involved the seizure of cash from the premises of the 1st petitioner, who claimed to have stopped business. The court directed the 1st respondent to consider and pass orders on the petitioner's application within three weeks.