TMI Blog2023 (8) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... ner by the recent decision in Deepak Khandelwal Proprietor M/s Shri Shyam Metal v. Commissioner of CGST, Delhi West Anr. [ 2023 (8) TMI 929 - DELHI HIGH COURT] , where it was held that applying the principle of purposive interpretation, the power under Section 67 of the Act cannot be read to extend to enable seizure of assets on the ground that the same are not accounted for. The present pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent conducted a search under Section 67 of the Central Goods and Services Tax Act (hereafter the CGST Act ), at the residential premises of the petitioner being H. No. B-9/6, Lal Quarter, Krishna Nagar, Delhi-110051. The petitioner claims that prior to the same, the petitioner had joined the investigation being conducted by the respondent and the respondent had no reason to conduct any sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.03.2020 but were later on released on bail. 5. The respondent claim that the petitioner had made a voluntary statement on 29.02.2020 and admitted that he was involved in a racket of issuance of fake invoices along with other accused namely, Asif Khan and Arjun Sharma. The respondent claims that the said persons have issued invoices from various firms without the supply of goods resulting in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian currency amounting to ₹15,92,000/- from its premises inter alia on the ground that Section 67(2) of the CGST Act does not empower any such seizure. The learned counsel for the petitioner has confined the present petition to the aforesaid issue. 9. The aforesaid question is covered in favour of the petitioner by the recent decision in Deepak Khandelwal Proprietor M/s Shri Shyam Me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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