State Tax Officer Vs Shabu George

This is a case where the Revenue Department conducted a search at the premises of a taxpayer named Shabu George to detect tax evasion under the CGST Act. During the search, a significant amount of cash was seized. The Revenue Department did not issue a show cause notice to George within six months. George filed a writ before the Kerala High Court, arguing that the seized cash, which was received as a gift during a marriage, did not form part of the stock in trade and should be released. The High Court agreed and ordered the Revenue Department to release the seized cash. The Revenue Department then filed a Special leave petition before the Supreme Court, but the Supreme Court dismissed the appeal and upheld the High Court's decision.