Jagdish Bansal(Prop: Shivam Iron Store) Vs Union of India
Date: February 25, 2024
Subject Matter
Since cash is not considered goods but falls within the definition of "money", it cannot be seized under the provisions of the GST Act
Summary
In the case of Jagdish Bansal vs Union of India & Anr., the Delhi High Court addressed the legality of cash seizure by authorities during a search and seizure operation. The petitioner sought a declaration that the seizure of cash was unlawful, a…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Mr. Sanjib Kumar Mohanty, learned counsel appearing for the respondent no.1 submits that he has been appearing in these proceedings through VC, however, his presence has not been noticed in orders dated 22.12.2023, 03.01.2024 and 11.01.2024 though he had appeared for respondent no.1. 2. In view of the above, the presence of Mr. Sanjib Kumar Mo…