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Kerala HC slams GST Dept for Seizure of Cash not forming part of stock
Case Law Details
- Case Name
- Shabu George Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Shabu George Vs State Tax Officer (Kerala High Court)
CGST Act authorizes the seizure of things, including cash in appropriate cases, we do not think that the present is a case that called for a seizure of the cash found in the premises of the appellants at the time of the search. The power of any authority to seize any ‘thing’ while functioning under the provisions of a taxing statute must be guided and informed in its exercise by the object of the statute concerned.
In an investigation aimed at detecting tax evasion under the GST Act, we fail to see how cash can ...
