Seized Cash Ordered to Be Released Due to Binding Statement by GST Authorities

Bhagwan Gupta And Ors. Vs Commissioner of CGST (Delhi High Court) In Bhagwan Gupta and Others vs Commissioner of CGST, the Delhi High Court addressed a petition seeking release of ₹58 lakh seized during a search conducted under Section 67 of the Central Goods and Services Tax Act, 2017. The petitioners contended that the seizure of currency from a residential premises on 29.07.2021 was illegal and sought its return. The Court noted that the issue was covered by its earlier decision in Deepak Khandelwal v. Commissioner of CGST. During proceedings, counsel for the respondents stated that the s...