Gunjan Bindal And Anr. Vs Commissioner of CGST (Delhi High Court)
The Hon’ble Delhi High Court in the case of Gunjan Bindal and Anr. vs. Commissioner of CGST, Delhi West and Ors. [W.P. (C) 8713 of 2023 dated November 17, 2023] disposed of the writ petition and directed the Revenue Department to remit the amount of cash seized along with interest thereby holding that, the Revenue Department has no power to seize cash under Section 67 of the Central Goods and Services Tax Act, 2017 (CGST Act).
Facts:
The Revenue Department (“the Respondent”) searched the residential premises of Gunjan Bindal and Anr. (Petitioners) under Section 67 of the CGST Act. The panchnama drawn by the Respondent indicate that the total cash amounting to Rs.1,15,00,000/- along with the other articles were found in the bedroom of the Petitioners. The panchnama further record that the Petitioner was unable to provide any satisfactory explanation or any documentary evidence to support the source of the cash. Therefore, the officers seized the cash based on the presumption that the cash had resulted from unlawful activity or sale proceeds of goods without proper accounting. Thereafter, the Petitioner repeatedly requested the Respondent to release the amount but the cash has not been released by the Respondent.
Aggrieved, the Petitioner filed a writ petition, inter alia, praying for release of the aggregate amount, on the ground that, the Respondent does not have the power to seize cash under Section 67 of the CGST Act.
Issue:
Whether the Revenue Department has the power to seize cash under Section 67 of the CGST Act?
Held:
The Hon’ble Delhi High Court in the case of W.P.(C) 8713/2023 held as under:
