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TMI Blog2023 (7) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2023 [ 2023 (4) TMI 252 - KERALA HIGH COURT] , after considering Section 67 of the CGST Act, held that the authority to seize things may include cash in appropriate cases, but it was unwarranted in the case before the Division Bench. The Court specifically held that in an investigation aimed and detecting tax evasion under the CGST Act, the Court fails to see how cash can be seized, especially when it is an admitted case that the cash did not form part of the stock-in-trade of the appellant's business. In the said case, the appellant was involved in the business of quarry. The Court also considered the findings of the Intelligence Officer in the said case that it was suspicious as to why large amounts had been kept idle without be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GOVT.PLEADER JUDGMENT T. R. RAVI , J. The petitioner is running an industrial unit that is involved in the manufacture and sale of Idly/Dosa batter, Parotta (half-cooked), Chappathi, etc. It is stated that the Unit has been functioning from the year 2010 onwards, and the 1st petitioner was awarded the Best Woman Entrepreneur Award 2016 by the Government of Kerala. The 1st petitioner is marketing her products through the 2nd petitioner. An Investigating Team represented by the 1st respondent conducted an inspection of the Manufacturing Unit as well as the residence of the 1st petitioner. The team found Rs.32,73,900/- kept as cash and seized the same as per the order of seizure dated 13.06.2022, a copy of which has been pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India Ors. ([2021] 89 GSTR 56 (MP)), BA Continuum India Pvt. Ltd V. Union of India and Others ([2021] 89 GSTR 73 (Bom)) and the decision of Delhi High Court in WP(C) No.12499/2021 in support of the contention that cash can also be seized under Section 67 of the CGST Act. 3. Heard the counsel for the petitioner and Smt.Thushara James, learned Senior Government Pleader for the respondents. 4. The counsel for the petitioners placed before me the judgment of a Division Bench of this Court in W.A.No.514 of 2023 filed against the judgment of a Learned Single Judge in W.P. (C)No.39406 of 2022. The said writ petition was also concerning the release of seized cash. The learned Single Judge had directed the concerned Officer to consider a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand also, it is admitted that the petitioners are engaged in the manufacture and sale of dosa/idly batter, etc., and that cash has been seized from the house. An additional fact is that the authorities had also seized pay-in-slips which would show that the cash was intended to be deposited in the Bank. As observed by the Division Bench, the cash being not a stock-in-trade of the petitioners, was not a thing that ought to have been seized. The seizure was one year back, and there is no reason to retain it any further. 5. In the above circumstances, the writ petition is disposed of directing the respondents to release the cash seized from the petitioners forthwith, at any rate, within a week from the date of receipt of a copy of this jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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