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GST - Highlights / Catch Notes

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Validity of Seizure of cash by invoking the power available u/s ...


Court Orders Immediate Release of Cash Seized u/s 67 of CGST Act After Year-Long Unjustified Retention.

July 15, 2023

Case Laws     GST     HC

Validity of Seizure of cash by invoking the power available u/s 67 of the CGST Act - tax evasion - Cash seized from the house and not forming part of stock-in-trade - The seizure was one year back, and there is no reason to retain it any further. - GST authorities directed to release the cash seized forthwith, at any rate, within a week - HC

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