Baleshwari Devi Vs Additional Commissioner (Anti-Evasion) (Delhi High Court)
The Hon’ble Delhi High Court in Baleshwari Devi v. Additional Commissioner (Anti-Evasion), Central Goods and Service Tax [W.P.(C) 5056 of 2023 dated July 21, 2023] held that Revenue Department has no power to take possession of the personal assets without official seizure under the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Facts:
Ms. Baleshwari Devi (“the Petitioner”) is a proprietor of M/s Bishan Saroop Ram Kishan. A search was conducted by the Revenue Department (“the Respondent”) at the residential premises of the Petitioner on November 09, 2021 in the absence of the Petitioner, during the course of the search, the Respondent seized some files, loose papers and cheque leaves.
During the search proceedings, one room was found locked which was opened by the duplicate keys in the presence of Smt. Seema Gupta (daughter-in-law of the Petitioner) and found a sum of INR 19,50,000/- in cash and took possession of the same and placed in a fixed deposit.
The Petitioner filed a writ before the Hon’ble Delhi High Court requesting for direction to the Respondent for return of the cash.
Issue:
Whether the Revenue Department has authority to seize currency during search proceedings under Section 67 of the CGST Act?
Held:
The Hon’ble Delhi High Court in W.P.(C) 5056 of 2023 held as under:
