Seizure under GST Sec 67 limited to goods linked to tax evasion: SC

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 

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