9911796707
TMI Blog2025 (2) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... SC. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. As both these Writ appeals arise from a common order of the learned Single Judge in WP(C). Nos.7967 of 2024 and 7952 of 2024, they are taken up together for consideration and disposed by this common judgment. 2. In these Writ Appeals the appellants are aggrieved by the seizure of cash from their premises by the officers attached to the GST Department of the State in the course of proceedings initiated under Section 74 of the CGST/SGST Act. They submit that the cash so seized was later handed over to the Income Tax Department after intimating the said Department of the seizure of cash. The Writ Petitions were filed by the appellants herein seeking a direction to return the seized cash to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State was illegal and without jurisdiction, the subsequent handing over of the seized cash to the Income Tax Department, even if pursuant to a notice under Section 132A of the Income Tax Act, would not detract from the fact that the continued withholding of the money, by the respondent authorities, was illegal. 6. We have heard the learned Senior counsel Sri. Anil D. Nair assisted by Sri. Aditya Unnikrishnan for the appellants, Sri. Shamsudheen, the learned Senior Government Pleader and Smt. Resmitha Ramachandran, the learned Government Pleader for the State and Sri. Jose Joseph the learned Standing counsel for the Income Tax Department. 7. On a consideration of the rival submissions, we find force in the submissions of the learned Seni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id them from doing so. 8. We have no hesitation to hold that the cash amount seized from the premises of the appellants cannot be retained either by the GST Department of the State or the Income Tax Department prior to a finalisation of respective proceedings initiated by them. Accordingly, we dispose these Writ Appeals with the following directions: i. The Income Tax Department (additional 3rd respondent in both the appeals) shall forthwith, and at any rate not later than 10 days from today, release the amount of Rs.10,58,860/- to the appellant in Writ Appeal No. 1934 of 2024 and Rs. 29,11,900/- to the appellant in WA No. 1962 of 2024 by crediting the amounts in their respective bank accounts. ii. The proceedings under Section 74 (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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