Revenue Department Lacks Power to Seize Cash under CGST Act Section 67: Delhi HC

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 Bind...