Commissioner, Central Tax Vs Deepak Khandelwal
Date: August 14, 2024
Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): ABHAY S. OKA, AUGUSTINE GEORGE MASIH
Subject Matter
Seizure of cash and silver bars during a search is invalid if not connected to any GST evasion
Summary
In the case of Commissioner of CGST v. Deepak Khandelwal, the Supreme Court of India dismissed a Special Leave Petition (SLP) from the Commissioner of CGST regarding the seizure of cash and silver bars during a search conducted under Section 67 of th…
Delay condoned. No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The special leave petitions are, accordingly, dismissed. Pending application(s), if any, shall stand disposed of.