Cash Seizure Challenge Rejected Due to Ongoing GST & Income Tax Proceedings

N.P. Industries Vs Union of India & Ors. (Delhi High Court) The petitions were filed seeking release of cash amounting to ₹25,30,000 allegedly seized during a search conducted by the GST Department under Section 67 of the Central Goods and Services Tax Act, 2017. The petitioners contended that the Department was not empowered to seize cash under Section 67(2). The search was conducted on 27 February 2024 at the residential premises of the proprietors, during which unaccounted cash was found. The cash was subsequently handed over to the Income Tax Department, and notices were issued by bo...