2023 (11) TMI 1299

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..... urt in DEEPAK KHANDELWAL PROPRIETOR M/S. SHRI SHYAM METAL VERSUS COMMISSIONER OF CGST, DELHI WEST ANR. [ 2023 (8) TMI 929 - DELHI HIGH COURT] where it was held that 'The respondents are directed to forthwith release the currency and other valuable assets seized from the petitioner during the search proceedings conducted on 28.01.2020.' Petition disposed off. - HON'BLE MR. JUSTICE VIB .....

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..... d currency was seized during search and seizure operations conducted under Section 67 of the Central Goods and Services Tax Act, 2017. 3. Concededly, the issue involved in the present case is squarely covered by an earlier decision of this Court in Deepak Khandelwal, Proprietor M/s Shri Shyam Metal v. Commissioner of CGST, Delhi West Anr.: 2023: DHC:5823-DB. 4. Mr. Singla, learned counsel appearin .....

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