Smurti Waghdhare Vs Joint Director (Bombay High Court)
The petition before the Bombay High Court challenged two seizure orders dated 27 June 2023 and 28 June 2023 issued in Form GST INS-02 by tax authorities under the Central Goods and Services Tax Act, 2017. The petitioner sought quashing of the seizure orders through a writ petition under Constitution of India, which had resulted in the seizure of ₹1 crore in cash—₹60 lakh from premises owned by the petitioner and ₹40 lakh from the residence of her parents. The petitioner also sought the release of the cash with interest and other related reliefs.
The petitioner is the proprietor of a business registered under GST engaged in trading ferrous and non-ferrous metals and scrap. Search operations were conducted by GST authorities on 27 and 28 June 2023 at several premises linked to the petitioner, including her principal place of business, another office property, her residence, and her parents’ residence. During these searches, several items including cash were seized. Similar search and seizure operations were also carried out at the premises of another individual who was subsequently arrested under Section 132(1) of the CGST Act in connection with alleged fake invoicing and fraudulent input tax credit claims.
