2023 (12) TMI 1386 - HC - GST

Seeking release of amount seized during a search by CGST officers - HELD THAT - This Court in its judgment DEEPAK KHANDELWAL PROPRIETOR M/S. SHRI SHYAM METAL VERSUS COMMISSIONER OF CGST, DELHI WEST ANR. 2023 (8) TMI 929 - DELHI HIGH COURT , had held that the concerned authorities do not have the power to cease cash found during the search conducted under Section 67 (1) of the CGST Act. Thus, the currency ceased is required to be returned to the petitioner - the concerned authority is directed to remit the aforesaid amount into the bank account of the petitioner - petition allowed.

Summary

The petitioner filed a writ petition seeking the release of Rs. 62,40,000 seized during a search by CGST officers. The High Court directed the authorities to return the amount along with accrued interest within one week as per a previous judgment. The petition was allowed.