Puspa Furniture Pvt. Ltd. & Anr. Vs Union of India & Ors
Date: December 9, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Om Narayan Rai
Subject Matter
GST Authorities Lack Power to Seize Cash as "Unaccounted Wealth"
Summary
The High Court has issued an interim order directing the GST authorities to de-seal and release cash to the tune of ₹24 lacs seized from the petitioners. The Court ruled that while Section 67 of the CGST Act allows for the seizure of "things" relevan…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Report in the form of an affidavit filed by the respondent nos. 5 to 8, is taken on record. This writ petition assails the entire search and seizure proceeding conducted at the office/sale office-cum-residential premises of the petitioners in terms of Section 67 of the CGST Act, 2017. Mr. Roy, learned advocate appearing for the petitioners sub…