Home Case Index All Cases GST GST + HC GST - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1263 - DELHI HIGH COURTSeeking release of seized currency - whether Section 67(2) of the CGST Act empower any such seizure? - HELD THAT:- The aforesaid question is covered in favour of the petitioner 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 petition is disposed of by directing the respondent to remit the amount seized to the petitioner’s bank account within a period of two weeks from today along with accrued interest.
|