2021 (6) TMI 472

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t include money. List the matter on 19.07.2021. - W.P.(C) 5880/2021 - - - Dated:- 4-6-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Puneet Sharma and Mr. Gagan Kumar Singhal Advocates. Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel with Mr. Arunesh Sharma and Ms. Suhani Mathur, Advocates. O R D E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amount was seized on 23.01.2020. 4. It is Mr. Sharma's submission that, given the provisions of Section 67(7) of the Central Goods Services Tax Act, 2017 (in short CGST Act, 2017 ), the respondent was required to issue notice with regard to the seized cash (assuming, without admitting, that cash falls within the definition of the term goods ) within six months of seizure. 5. It is fu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X