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Cash Seizure Under GST Quashed Due to Exclusion of Cash from ‘Things’ in Section 67
Case Law Details
- Case Name
- B. Kusuma Poonacha Vs Senior Intelligence Officer (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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B. Kusuma Poonacha Vs Senior Intelligence Officer (Karnataka High Court)
The petition was filed seeking quashing of a seizure order dated 21.09.2022 under which cash amounting to ₹1,71,07,500 was seized from the residential premises of the petitioner during a search conducted under Section 67(2) of the CGST Act, 2017. The petitioner also sought directions for refund of the seized cash along with interest.
The search was conducted on 20.09.2022, during which goods, electronic devices, and the subject cash were seized. The petitioner contended that the seizure of cash was illegal, without juri...
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