2023 (12) TMI 1386

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..... LHI HIGH COURT] , had held that the concerned authorities do not have the power to cease cash found during the search conducted under Section 67 (1) of the CGST Act. Thus, the currency ceased is required to be returned to the petitioner - the concerned authority is directed to remit the aforesaid amount into the bank account of the petitioner - petition allowed. - HON'BLE MR. JUSTICE VIBHU B .....

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..... ning a jewellery shop under the name and style of M/s Surya Jewellers at Building No. 2488, 2nd Floor, Gali No. 8, Beadon Pura, Karol Bagh, Delhi-110005. The petitioner claims that he has also purchased another premises bearing no. 2535, 3rd Floor, Gali No. 7, Beadon Pura, Karol Bagh, New Delhi-110005. 5. On 06.08.2020, a search was conducted at the premises bearing no. 2535, 3rd Floor, Gali No. 7 .....

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..... s duly accounted for. 8. This Court in its judgment Deepak Khandelwal Proprietor M/s Shri Shyam Metal Vs. Commissioner of CGST, Delhi West Anr,: Neutral Citation: 2023: DHC:5823-DB, had held that the concerned authorities do not have the power to cease cash found during the search conducted under Section 67 (1) of the CGST Act. 9. In view of the above, the currency ceased is required to be returne .....

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