9911796707
TMI Blog2024 (5) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... m copy of the ground as stated in the application seeking condonation of delay in filing - It cannot be countenanced seeking condonation of delay in such casual manner apart from finding the said reason inadequate for explaining protracted delays. However, the ill health of the counsel is a persuasive ground to condone the delay in refiling. Thus, the application is allowed and the delay in re-filing stands condoned. In the present case as well, it is not the case of the respondents that cash seized was stock in trade. The tax payee is in the business of optical lenses and it is not the review petitioner s case that the cash seized was stock in trade. There are no ground to review the order dated 22.08.2023 - application for condonation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in drafting, finalization and signatures of Petitions, including the present case . 7. As is apparent from the above, one of the reasons stated in the application for condonation of delay in re-filing the review petition is the verbatim copy of the ground as stated in the application seeking condonation of delay in filing (CM No.15938/2024). We are unable to countenance seeking condonation of delay in such casual manner apart from finding the said reason inadequate for explaining protracted delays. However, the ill health of the counsel is a persuasive ground to condone the delay in refiling. Thus, the application (CM No.15941/2024) is allowed and the delay in re-filing stands condoned. 8. Notwithstanding that the present review petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;it is suspicious that this much amount of money kept in the house of M/s.Shabu as idle and not deposited at bank' and further 'the amount received as gift on the day of marriage has not been recorded in his income tax return and from this it is evident that the money is from illicit sources' reveal the extent to which authorities under the Act are misinformed of their powers and the limits of their jurisdiction. The aforesaid findings of the Intelligence Officer could perhaps have been justified had he been an officer attached to the Income Tax department. In the context of the GST Act, the findings are wholly irrelevant. We find that the seizure of cash from the premises of the appellants was wholly uncalled for and unwarran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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