Case Law Details
Case Name : Centre C Edtech Private Limited Vs Intelligence Officer (Kerala High Court)
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All High Courts Kerala High Court
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Centre C Edtech Private Limited Vs Intelligence Officer (Kerala High Court)
Kerala High Court, in a recent judgment concerning Centre C Edtech Private Limited, has ruled that the seizure of cash by the state’s GST Department and its subsequent transfer to the Income Tax Department was illegal. The court’s decision stemmed from writ appeals challenging the initial seizure, conducted under Section 74 of the CGST/SGST Act, which the appellants argued was beyond the department’s legal authority. The crux of the matter revolved around the GST Department’s seizure
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