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TMI Blog2023 (10) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... s significant to note that the exercise of power under Section 67 pre-supposes the reason to believe that a taxpayer has suppressed any transaction relating to supply of goods or services. The search in the present case was carried out after recording the reasons to believe that the petitioner is engaged in clandestine manufacturing and supply of their product, that is, various types of laminations. Therefore, silver, though being a movable asset, is not goods liable for confiscation while exercising the power under Section 67 of the CGST Act in relation to the products being traded by the petitioner. The argument that the petitioner has not been able to produce lawful evidence of purchase of silver is of no consequence insofar as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the decision of this Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West Anr. : 2023:DHC:5823- DB. The respondents pursuant thereto have filed an additional affidavit. 2. It is contended on behalf of the respondents that the seized silver was procured using the cash generated from the clandestine removal of the packaging material supplied by the petitioner firm. It is submitted that the further investigation carried out subsequent to filing of the present writ petition reveals that Shri Narendra Kumar Srivastava, the proprietor of the petitioner firm, is engaged in clandestine trading of silver to evade the applicable GST. 3. This Court in Deepak Khandelwal Proprietor M/s. Shri Shy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for confiscation. 7. This Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West Anr. (supra), also held that the legislative intent of using a wide term such as things is to include all material that may be informative and useful or relevant to any proceeding under the CGST Act. It was held that the word things must take colour from the preceding words, documents and books. It denotes items that contain information or records, which the Proper Officer has reason to believe that might be useful for or relevant for the proceedings under the CGST Act. 8. Thus, notwithstanding the wide definition of the term things , the same is required to be read to mean all possible articles that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uarely covered by the decision rendered by this Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West Anr. (supra). 13. As far as the argument that in the subsequent investigation the petitioner is found to be trading in silver is concerned, it is clarified that the respondents are not precluded from proceeding further with the investigation and taking appropriate action under the Act. There is no dispute that in case the respondents have reason to believe that the petitioner has suppressed any transaction, in relation to the supply of goods and services, that may involve silver, in contravention of any provisions of the CGST Act or the rules made thereunder, an appropriate action under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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