2024 (4) TMI 1224 - HC - GST

Seizure of cash from the petitioners - cash amount seized was handed over to the Income Tax Department as per the Income Tax Act - petitioners seek some more time to submit the reply - HELD THAT - Considering the stand of the respondents that the cash amount seized from the petitioners has been handed over to the Income Tax Department in pursuance to the requisition sent by the Income Tax Department remedy for release of the cash lies before the Income Tax Department and the petitioners are free to approach the Income Tax Department. So far as the notice issued under Section 74(1) of CGST/SGST Act is concerned the petitioners are granted one week further time to file reply and if the petitioners file the reply on or before 12.04.2024 the same shall be considered. Petition disposed off.

Summary

The Kerala High Court issued a judgment regarding the seizure of cash from the petitioners. The cash amount seized was handed over to the Income Tax Department as per the Income Tax Act. The court directed the petitioners to approach the Income Tax Department for the release of the cash. The petitioners were granted one week to reply to a show cause notice issued under the CGST/SGST Act. The court disposed of the writ petitions with these directions.