Commissioner of CGST Vs Deepak Khandelwal (Supreme Court of India)
Supreme Court in Commissioner of CGST Versus Deepak Khandelwal S.L.P. (Civil) Diary No. 31886 of 2024 with Diary No. 29073 of 2024, dated 14-8-2024 wherein the Hon’ble Bench of Supreme Court dismissed the S.L.P. filed by the department against the Order passed by the Hon’ble High Court of Delhi in W.P. (C) No. 6739 of 2021, dated 17-8-2023 stating that only those goods, which were subject matter of supply and consequent evasion of tax could be seized under Section 67 of GST Act and seizure of currency and other valuables on ground of it being unaccounted wealth, was not sustainable as purpose of Section 67 of CGST Act, was not recovery of tax but to empower authorities to unearth tax evasion.
Read HC Judgment in this case: HC Orders Release of Currency & Valuables seized during GST search
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
Delay condoned.
No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India.
The special leave petitions are, accordingly, dismissed.
Pending application(s), if any, shall stand disposed of.
