K.M Food Infrastructure Pvt Ltd Vs DGGI Headquarters
Date: February 12, 2024
Subject Matter
Cash is not included in the definition of "goods" and hence, the seizure of cash under Section 67 of the Act is deemed illegal and arbitrary
Summary
The case law involves a dispute regarding the seizure of cash under the provisions of Section 67 of the CGST Act. The court considers the provisions of Section 67 of the Act, which deals with the power of inspection, search, and seizure. It discusses…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Both these petitions have been filed by the petitioners, inter alia , praying for issuance of directions declaring resumption of currency as recorded vide Panchnama dated 04.10.2021 as illegal, arbitrary and contrary to the provisions of law and for further directions to the respondents to return the resumed currency to the petitioners in the…