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2023 (9) TMI 958 - KERALA HIGH COURTSeizure of Cash - Power of the GST authorities to seize the cash of a dealer - cash seized is not ‘stock in trade’ - HELD THAT:- The Division Bench of this Court in SHABU GEORGE, GIGI MATHEW VERSUS STATE TAX OFFICER (IB) STATE GOODS & SERVICES TAX DEPARTMENT, JOINT COMMISSIONER (IB) STATE GOODS & SERVICE TAX DEPARTMENT, COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAX DEPARTMENT [2023 (4) TMI 252 - KERALA HIGH COURT] has held as the respondent has retained the seized cash for more than six months and is yet to issue a show cause notice to the appellants in connection with the investigation, there can be no justification for a continued retention of the said amount with the respondent. Against the said judgment, the State had preferred an SLP before the Supreme Court and the same was dismissed. The respondents are directed to release the cash seized from the petitioners and credit the same to the account of the petitioners within a period of five days from today - Petition allowed.
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