Rajeev Chhatwal Vs Commissioner of Goods And Services Tax (East)
Date: August 23, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, PURUSHAINDRA KUMAR KAURAV
Subject Matter
Section 67(2) does not grant officers the power to seize cash
Summary
The ruling describes a case where a search was conducted under Section 67 of the CGST Act at the residence of Mr. Rajeev Chhatwal. Cash amounting to ₹15,92,000/- was seized during the search. Mr. Chhatwal claimed that he was not a taxpayer under the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , praying that directions be issued to the respondent to release Indian currency amounting to ₹15,92,000/-, which was seized by the respondent during the search conducted on 23.01.2020. 2. The respondent conducted a search under Section 67 of the Central Goods and Services T…