Baleshwari Devi Vs Additional Commissioner (Anti-Evasion)
Date: July 20, 2023
Subject Matter
Revenue cannot dispossess the petitioner or any of the family members of any of their assets in the proceedings under Section 67, without seizing the same
Summary
The case involves a petitioner who filed a petition challenging the action of the respondents in removing cash from her premises during a search conducted under Section 67 of the CGST Act. The petitioner is a senior citizen and claims to be the propr…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning the action of the respondents in removing a sum of ₹19,50,000/- from her premises during a search conducted under Section 67 of the Central Goods and Service Tax Act, 2017 (hereafter ‘ CGST Act ’). The petitioner further prays that directions be issued to the respondent to ref…