TMI Blog2023 (9) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 - - - GST - Seizure 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 [ 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ader JUDGMENT DINESH KUMAR SINGH, J. The present writ petition has been filed under Article 226 of the Constitution of India questioning the seizure of cash from the premises of the petitioner vide Exhibits P1 and P2 seizure memos dated 22.12.2020. An amount of Rs. 31,50,000/- and Rs. 3,40,000/- was seized from the petitioner Nos. 1 and 4 respectively. 2. The learned counsel for the petitioners su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held as follows: 3 Moreover, 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. We therefore, allow this appeal by directing the first respondent to forthwith release to the appellant the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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