Bharatkumar Pravinkumar And Co. Vs State of Gujarat
Date: October 25, 2023
Subject Matter
Cash seizure is not justified under the GST Act if it does not form part of the stock in trade
Summary
The case involves a petition challenging the action of the respondents in not releasing the cash seized from the petitioners, who are engaged in the business of courier services and are registered under the GST Acts. The petitioners sought the return…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Rule returnable forthwith. Learned AGP Mr.Pranav Trivedi waives service of Rule on behalf of the respondent-State. 2. With the consent of the learned advocates appearing for the respective parties, this petition is taken up for final hearing today. 3. By way of this petition under Article 226 of the Constitution of India, the petition…