State Tax Officer Vs Shabu George
Date: July 31, 2023
Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): B.V. NAGARATHNA, UJJAL BHUYAN
Subject Matter
Cash cannot be seized when it does not form part of the stock in trade. HC ruling upheld.
Summary
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…
Delay condoned. We are not inclined to interfere with the judgment and order impugned in this petition. The special leave petition is, accordingly, dismissed. Pending application(s), if any, shall stand disposed of.