2023 (11) TMI 1299 - HC - GST

Seeking release of Currency of Rs. 58.00 Lacs resumed/seized illegally by the Respondents - HELD THAT - The issue involved in the present case is squarely covered by an earlier decision of this Court in DEEPAK KHANDELWAL PROPRIETOR M/S. SHRI SHYAM METAL VERSUS COMMISSIONER OF CGST DELHI WEST ANR. 2023 (8) TMI 929 - DELHI HIGH COURT where it was held that The respondents are directed to forthwith release the currency and other valuable assets seized from the petitioner during the search proceedings conducted on 28.01.2020. Petition disposed off.

Summary

The petitioner sought release of Rs. 58.00 Lacs seized under CGST Act. The court ordered the currency to be released within ten days. The judgment is in line with a previous decision.