Revenue Department cannot seize cash which does not form part of stock in trade

State Tax Officer (IB) & ORS. Vs Shabu George & ANR. (Supreme Court of India) The Hon’ble Supreme court in the matter of State Tax Officer v. Shabu George (Ib) Special Leave Petition (SLP) No.27670/2023 dated July 31, 2023] dismissed the SLP filed by the Revenue Department against the order of the Hon’ble Kerela High Court ordering the Revenue Department to release the cash seized during the search since, such cash does not forms part of stock in trade of business. Read Kerala HC Judgment: Kerala HC Orders Release of Seized Cash in GST Case Facts: The premises of Shabu George (“...