2024 (11) TMI 43 - SCH - GST

Seeking release of amount resumed/seized by respondent no. 2 - power to seize cash under Section 67 of the CGST Act - it was held by High Court that ' The present petition is required to be allowed and the respondents are liable to refund the money seized' - HELD THAT - In view of the submission that there is a conflict between the interpretation adopted by the Delhi High Court and the Madhya Pradesh High Court, issue notice on the application seeking condonation of delay as well as on the Special Leave Petition.

Summary

The Supreme Court issued notice on the application seeking condonation of delay and on the Special Leave Petition due to a conflict between interpretations of the Delhi High Court and the Madhya Pradesh High Court.