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2023 (7) TMI 1230 - DELHI HIGH COURTJurisdiction - authority of respondents to seize currency during search proceedings under Section 67 of the CGST Act - HELD THAT:- There is no dispute that the respondents are required to act strictly in accordance with the provisions of the statute and the rules thereunder. Clearly the action of the respondents in dispossessing the petitioner or any of the family members of any of their assets in the proceedings under Section 67 of the CGST Act, without seizing the same, is illegal. The respondents cannot continue with the possession of the currency collected from the petitioner’s residence. This court is informed that respondents had after taking over possession of the currency from the residence of the petitioner proceeded to deposit the same with Canara Bank in a fixed deposit for a term of twelve months. The assumption that the cash recovered from the locked room was in the possession of the petitioner’s daughter-in-law (DIL) is ex facie erroneous. It was recovered from a room that was locked and the record shows that Ms (DIL) did not have the keys to that room - the respondents are directed to refund the amount to the petitioner. To obviate any further controversy in this regard, the petitioner as well Smt. (DIL) shall appear before Respondent No. 3 at the office of Respondent No. 3, on 26.07.2023 at 12:00 noon. Petition disposed off.
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