Dhanya Sreekumari Vs State Tax Officer (IB)
Date: June 26, 2023
Subject Matter
Seizure of cash is unwarranted as it does not form part of the petitioner's stock-in-trade
Summary
This is a case where a petitioner, an industrial unit involved in the manufacture and sale of food products, had cash seized by an investigating team under the authority of Section 67 of the CGST Act. The petitioner argues that the seizure of cash is…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is running an industrial unit that is involved in the manufacture and sale of Idly/Dosa batter, Parotta (half-cooked), Chappathi, etc. It is stated that the Unit has been functioning from the year 2010 onwards, and the 1 st petitioner was awarded the Best Woman Entrepreneur Award 2016 by the Government of Kerala. The 1st petitione…