Bombay HC Orders Return of ₹1 Crore Seized in GST Search for Lack of Legal Authority

Smurti Waghdhare Vs Joint Director (Bombay High Court) The petition before the Bombay High Court challenged two seizure orders dated 27 June 2023 and 28 June 2023 issued in Form GST INS-02 by tax authorities under the Central Goods and Services Tax Act, 2017. The petitioner sought quashing of the seizure orders through a writ petition under Constitution of India, which had resulted in the seizure of ₹1 crore in cash—₹60 lakh from premises owned by the petitioner and ₹40 lakh from the residence of her parents. The petitioner also sought the release of the cash with interest and other re...