Centre C Edtech Private Limited Vs Intelligence Officer
Date: January 26, 2025
Subject Matter
Seizure of cash is illegal if it does not constitute part of the stock in trade
Summary
The case involves two writ appeals that arose from a common order in which the appellants challenged the seizure of cash by the GST Department during proceedings under Section 74 of the CGST/SGST Act. The appellants claimed that the cash, which total…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT As both these Writ appeals arise from a common order of the learned Single Judge in WP(C). Nos.7967 of 2024 and 7952 of 2024, they are taken up together for consideration and disposed by this common judgment. 2. In these Writ Appeals the appellants are aggrieved by the seizure of cash from their premises by the officers attached to the GST Depar…