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2023 (9) TMI 900 - DELHI HIGH COURTSeeking release of cash and original documents - power under Section 67(2) of the CGST Act of search and seizure - HELD THAT:- In so far as the power under Section 67(2) of the CGST Act, to seize cash on the ground that it is unaccounted cash is concerned, the said issue is covered in favour of the petitioner by the recent decision of this Court in Deepak Khandelwal Proprietor M/s Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr. [2023 (8) TMI 929 - DELHI HIGH COURT] - the currency seized is required to be released to the petitioner. In so far as the petitioner’s prayer for adjustment of ₹11,41,750/- against future liability is concerned, it is not disputed that the petitioner had deposited it voluntarily. The respondents have not accepted that the said amount is refundable to the petitioner. Mr Singh, learned counsel appearing for the respondents submits that apparently, no steps were taken by the respondents in regard to the tax deposited as the present petition was pending - it is apposite to clarify that the respondents are not precluded from taking any steps in regard to the said duty so deposited. The petitioner is also not precluded from filing an appropriate application for refund of the said amount, if otherwise due. It is clarified that the period spent by the parties during the pendency of the present petition, that is, from the date this petition was instituted till date, shall be excluded from the period of limitation, as may be applicable to proceedings that may be instituted by either of the parties. The petition is allowed.
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