Cash Cannot Be Seized Without Official Seizure under CGST Act: Delhi HC

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 t...