9911796707
TMI Blog2023 (11) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed and the respondents are liable to refund the money seized - The respondents state that the amounts so seized has been kept in a fixed deposit bearing interest. Respondent no. 2 is, accordingly, directed to remit the amount of ₹14,50,000/- along with accrued interest to the bank account of petitioner no. 1, and remit ₹1,00,50,000/- along with accrued interest to the bank account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as conducted at the residential premises of the petitioners under Section 67 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ). The panchnama drawn by respondents indicates that amongst other articles, cash amounting to ₹14,50,000/- (Rupees Fourteen Lacs Fifty Thousand only) was found in the bedroom of petitioner no. 1 located on the second floor of the premises, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue is covered by the earlier decisions of this Court in Deepak Khandelwal Proprietor M/s Shri Shyam Metal v. Commissioner of CGST, Delhi West Anr.: 2023: DHC: 5823-DB and Rajeev Chhatwal v. Commissioner of Goods and Services Tax (East): 2023: DHC: 6060- DB. 5. Accordingly, the present petition is required to be allowed and the respondents are liable to refund the money seized. 6. The respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
