Smurti Waghdhare Vs Joint Director
Date: March 9, 2026
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): G. S. KULKARNI & AARTI SATHE
Subject Matter
GST Authorities Lack Power to Seize Cash as Unaccounted Wealth Under CGST Act
Summary
The Bombay High Court quashed and set aside the impugned seizure orders for cash amounting to INR 1 crore. The Court ruled that the seizure of cash by GST authorities under Section 67(2) of the CGST Act was without the authority of law , as cash does…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule. By consent of the parties heard finally. 2. This Petition under Article 226 of the Constitution of India has been filed praying for the following substantive reliefs:- “(a) quashing the Order of Seizure dated 28.06.2023 issued in Form GST INS-02 by Respondent No 3 seizing cash amounting to INR 60 Lakhs from Premises No 19 (Exhibit-D), a…