Nand Kishore Gupta Vs Additional Director General
Date: December 16, 2024
Subject Matter
Cash does not qualify as "goods" hence seizure thereof u/s. 67 is not sustainable
Summary
The petitioner, operating as M/s. Ashish Traders in Delhi, challenged the seizure of cash amounting to ₹23,50,000/- conducted by the Directorate General of Goods and Services Tax Intelligence (DGGI) during a search on February 15, 2021. The seizure w…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner is invoking the extra ordinary writ jurisdiction of this Court under Article 226 of the Constitution of India, 1950,seeking an appropriate writ, order or directions, thereby seeking quashing of the seizure order INS-02 dated 15 February 2021, qua the seizure of Indian currency amounting to Rs. 23,50,000/- from…