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2024 (2) TMI 762 - DELHI HIGH COURTValidity of seizure of cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - whether cash/currency (money), coming under the scope of thing and can be seized or not - Jurisdiction of proper officer for such seizure - Direction for issuance of directions declaring resumption of currency as recorded as illegal, arbitrary and contrary to the provisions of law - seeking directions to the respondents to return the resumed currency to the petitioners - HELD THAT:- Cash is clearly excluded from the definition of the term ‘goods’ as the same falls squarely within the definition of the word ‘money’ as defined in Sub-section (75) of Section 2 of the Act. In the case of Kanishka Matta [2020 (9) TMI 42 - MADHYA PRADESH HIGH COURT], Indore Bench of Madhya Pradesh High Court rejected the prayer for the release of cash that was seized from the premises of the petitioner. The Court held that the word “thing” in Section 67 (2) would include money - Even otherwise, in the facts of this case what is evident is that cash was seized/resumed vide Panchnama dated 04.10.2021 and in accordance with sub section (7) of Section 67 thereof, when no notice in respect thereof is given within six months of seizure of the goods, the goods shall be returned to the person from whose possession they were seized. On this ground also, petitioners are entitled for the return of resumed cash. Undisputedly, petitioners had not handed over the cash to the concerned Officers voluntarily. The action taken by the Officers was therefore a coercive action. CGST Act does not support such an action of forcibly taking over the possession of the currency from the premises of any person. There are no justification for the resumption of the cash and its continued retention by the respondents. Petitions are therefore allowed with directions to the respondents to forthwith remit the proceeds of the fixed deposit (along with interest) to the bank account of the entities/person from whose possession the same was resumed during search conducted on 04.10.2021 - petition allowed.
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