Case Law Details
Bhagwan Gupta And Ors. Vs Commissioner of CGST (Delhi High Court)
In Bhagwan Gupta and Others vs Commissioner of CGST, the Delhi High Court addressed a petition seeking release of ₹58 lakh seized during a search conducted under Section 67 of the Central Goods and Services Tax Act, 2017. The petitioners contended that the seizure of currency from a residential premises on 29.07.2021 was illegal and sought its return. The Court noted that the issue was covered by its earlier decision in Deepak Khandelwal v. Commissioner of CGST. During proceedings, counsel for the respondents stated that the seized amount would be released within ten days, and the Court bound the respondents to this statement. Accordingly, the petition was disposed of. The Court clarified that the order would not prevent the authorities from taking further action in accordance with law regarding any statutory violations.
Read SC Judgment in this case: Seizure under GST Sec 67 limited to goods linked to tax evasion: SC
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The petitioner has filed a present petition, inter alia, praying as under:
“(a) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the respondents to release the amount of Rs.58.00 Lacs resumed/seized illegally by the Respondents;
b. award costs of this Petition; and/or
c. Pass any other order this Hon’ble Court may deem fit in the interest of justice and equity.”
2. The petitioner seeks release of Indian Currency of ₹58,00,000/-, which was seized from the residential premises of Petitioner no.1 on 29.07.2021. The said currency was seized during search and seizure operations conducted under Section 67 of the Central Goods and Services Tax Act, 2017.
3. Concededly, the issue involved in the present case is squarely covered by an earlier decision of this Court in Deepak Khandelwal, Proprietor M/s Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr.: 2023: DHC:5823-DB.
4. Mr. Singla, learned counsel appearing for the respondent submits that the said currency would be released to the Petitioner No. 1 within a period of ten days from today. The respondents are bound down to the said statement.
5. The petition is disposed of in the aforesaid terms.
6. It is clarified that, this order will not preclude the respondents from taking any steps, in respect of any statutory violation, in accordance with law.
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