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TMI Blog2025 (2) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant being illegal, the continued retention of it by the GST Department of the State, and the handing over of the cash to the Income Tax Department, cannot be seen as legal acts merely because the money was now handed over to the Income Tax Department pursuant to a requisition sent by them under Section 132A of the IT Act. The initial seizure of the cash by the GST Department was blatantly illegal since it was without the authority of law. This salutary principle that prevents the expropriation of property or tax from a citizen without the authority of law finds expression in Articles 265 and Article 300A of the Constitution of India. Conclusion - There are no hesitation to hold that the cash amount seized from the premises of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge, the respondent State filed a statement wherein it was stated that a total amount of Rs. 39,70,760/- (Rs. 29,11,900/- + Rs.10,58,860/-) was seized from the appellants herein and was kept in safe custody at the District Treasury, Pathanamthitta, on 21.09.2023. It was also averred that the said amount was taken back on 26.03.2024, in the presence of the Income Tax officials and two Kerala Government Department officials, and the cash was then handed over to the Income Tax Department, in pursuance to the requisition sent by the said Department under Section 132A of the Income Tax Act, 1961. 4. Finding that the seized cash was now with the Income Tax Department, the learned Single Judge directed the appellants herein to approach the Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, cannot be seen as legal acts merely because the money was now handed over to the Income Tax Department pursuant to a requisition sent by them under Section 132A of the IT Act. The initial seizure of the cash by the GST Department was blatantly illegal since it was without the authority of law. This salutary principle that prevents the expropriation of property or tax from a citizen without the authority of law finds expression in Articles 265 and Article 300A of the Constitution of India. As a matter of fact, a Division Bench of this Court in Sabu George & Ors. v. Sales Tax Officer (IB) & Ors.[(2023) 153 Taxman.com 46], had clearly found that the power of the GST Authorities to seize any "thing" while functioning under the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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