Case Law Details
Bharatkumar Pravinkumar And Co. Vs State of Gujarat (Gujarat High Court)
In a recent judgment, the Gujarat High Court addressed the issue of the seizure of cash under the Goods and Services Tax (GST) Act in the case of M/s. Bharatkumar Pravinkumar and Co. v. State of Gujarat [Special Civil Application No. 26222 of 2022 dated October 26, 2023]. The court’s decision sheds light on the interpretation of relevant provisions and their implications for taxpayers.
Hon’ble Gujarat High Court allowed the writ petition and held that cash would not be considered as goods for the purpose of seizure proceedings, and it is not justified to retain cash seized by the Revenue Department for more than six months, without issuance of Show Cause Notice (SCN).
Facts:
M/s. Bharatkumar Pravinkumar and Co. (“the Petitioner”) is a partnership firm engaged in the business of courier services. Silver bars of the Petitioner were seized in the year 2004 by the Income Tax Department. The silver bars were not released even after payment of taxes due. Therefore, the Petitioner moved a Special Civil Application before the Hon’ble Gujarat High Court and the Court issued orders for release of silver bars in question.
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