2024 (8) TMI 1041 - SCH - GST

Jurisdiction of proper officer to seize u/s 67 - Seizure of unaccounted assets - interpretation of statute - section 67 of GST Act - Seeking unconditional release of goods - two silver bars - Indian currency - Mobile Phones - legality of search and seizure of residential premises - it was held by High Court that 'The respondents are directed to forthwith release the currency and other valuable assets seized from the petitioner during the search proceedings conducted on 28.01.2020' - HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. SLP dismissed.

Summary

The Supreme Court dismissed the special leave petitions as no interference was found necessary under Article 136 of the Constitution of India. Delay was condoned, and pending applications were disposed of.