Case LawWP No. 8204/2020
Kanishka Matta Vs Union of India
- Court:
- High Court
- Bench:
- Madhya Pradesh
- Date:
- August 26, 2020
- Type:
- Writ Petition
- Members:
- Shailendra Shukla, S C Sharma
Subject
Money can also be seized by authorized officer u/s 67(2)
Search, Seizure and DetentionMoney
Summary
The core issue before this Court is that whether expression “things” covers within its meaning the cash or not. In the considered opinion of this Court, the CGST Act, 2017 has to be seen as a whole and the definition clauses are the keys…
Judgement
Shri Vivek Dalal with Shri Lokendra Joshi, learned counsel for the petitioner. Shri Prasanna Prasad, learned counsel for the respondents. The petitioner before this Court has filed this present petition for issuance of an appropriate writ, order or direction directing the respondent No. 4–Assistant Director, DGGSTI, Indore and respondent No. 5–Senior Intelligence Officer, DGGSTI, Indor…