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2024 (2) TMI 1367

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..... K.M. FOOD INFRASTRUCTURE PVT LTD THROUGH ITS DIRECTOR MUKESH KAPOOR AND MUKESH KAPOOR AND OTHERS VERSUS THE DIRECTOR GENERAL DGGI HEADQUARTERS, NEW DELHI ANR. [ 2024 (2) TMI 762 - DELHI HIGH COURT] wherein in similar circumstances this Court while interpreting provision of Section 67 of the Central Goods and Services Tax Act 2017 has held that cash is clearly excluded from the definition .....

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..... For the Petitioner Ms. Mehak Dhiman and Mr. Utkarsh Kumar, Advocate. For the Respondents: Mr. Sanjib Kumar Mohanty, SPL with Mr. Subesh Kumar S., Ms. Anushka Jakhodia, Advocates for R-1. Mr. Akshay Amri Tanshu, Sr. Standing Counsel with Ms. Anjali Kumari, Mr. Samyak Jain and Mr. Ayush Raj, Advocates for R-2. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Mr. Sanjib Kumar Moha .....

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..... . 65,00,000/- and Rs. 7,00,000/- was seized from the residential premises and office of the petitioner respectively. 5. Reference may be had to the judgment of this Court in K.M. Food Infrastructure Pvt. Ltd. vs. Director General (DGGI) 2024: DHC:1081-DB wherein in similar circumstances this Court while interpreting provision of Section 67 of the Central Goods and Services Tax Act 2017 (her .....

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