GST
TRT-2025-
Kerala High Court
Date:-24-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order date – 24 March 2023
Parties – Shabu George & Ors. Vs State Tax Officer (IB) & Ors.
Facts –
- The Appellate SHABU GEORGE & ORS. filed this writ appeal for the release of cash seized from their premises during an investigation under the GST Act.
- The Appellant contended that the seizure of cash was unwarranted as it did not form part of the stock in trade of any business carried out by them, and despite the inspection of their premises in June 2022, no action was taken by the authorities until the appellant made a representation in November 2022.
- Further, the appellant has not been served with any show cause notice related to the seizure of cash from their premises.
Issue –
- Whether the cash seizer made by the Intelligence Officer justified?
Order –
- The court found that the seizure of cash was wholly uncalled for and unwarranted. Moreover, as the respondent had retained the seized cash for more than six months and had not issued a show cause notice to the appellants in connection with the investigation, there could be no justification for a continued retention of the said amount.
- The court directed the first respondent to forthwith release to the appellant the cash seized from the premises against a receipt to be obtained from him.
- The amount shall be released to the appellant without any delay, and at any rate, within a week from the date of receipt of a copy of this judgment.
- Therefore, the writ appeal was allowed as above.
Download Case Law
