HC Directed to Return Currency Seized by GST Officers Being Illegal & Without any Authority of Law
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- Last Updated on 17 June, 2023
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Case Details: Arvind Goyal CA v. Union of India - [2023] 151 taxmann.com 228 (Delhi)
Judiciary and Counsel Details
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- Vibhu Bakhru & Amit Mahajan, JJ.
- J.K. Mittal, Ms Vandana Mittal, Ms Aashna Suri, Vasu P. Jain, Advs. Deepak Goel & Arvind Goel for the Petitioner.
- Ms Nidhi Banga, Nishant Kumar, Harpreet Singh, Ms Suhani Mathur, Jating Kumar Gaur & Akshay Saxena, Advs. for the Respondent.
Facts of the Case
A search operation was conducted at residence of petitioner by GST officers under section 67(2) of GST Act. During course of search, the officers found cash aggregating to Rs.1,22,87,000 and took possession of the said cash. The petitioner filed writ petition and challenged search conducted since no seizure memo was drawn in respect of the said cash.
High Court Held
The Honorable High Court noted that the power under section 67(2) to seize goods could be exercised only if goods were liable for confiscation and documents, books or things, could only be seized if same were useful or relevant to any proceedings under GST Act.
In the instant case, the officers forcibly took over possession of currency from the premises and no seizure memo was drawn in respect of seized cash. It was clear that the action of taking away currency was illegal and without any authority of law. Therefore, the Court directed to return cash amount along with interest accrued thereon to petitioner and bank guarantee furnished by petitioner for release of currency was directed to be released forthwith.
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