Goyal Metal Udyog Vs Commissioner, Central Tax
Date: August 21, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
Cash cannot be seized solely on the grounds of being unaccounted for
Summary
The case involves a petitioner whose business premises were searched by the Officers of the Anti-Evasion Branch of the Central Goods and Service Tax, resulting in the seizure of Indian currency amounting to ₹50,70,000/-. The petitioner claims that th…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying as under: “i) Issue a writ of certiorari or any other writ, order or direction in the nature thereof quashing the proceedings by the Respondents against the Petitioner; ii) Issue a writ of mandamus or any other writ, order or direction in the nature ther…