M/s N.P. IN.DUSTRIES & ORS. v. UNION OF INDIA & ORS
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s N.P. IN.DUSTRIES & ORS.
v.
UNION OF INDIA & ORS
W. P. (C) 8053/2025 & CMAPPL. 35272/2025, W. P. (C) 8332/2025 & CMAPPL. 36156/2025 dated 30.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 67
Decision : Disposed off
Seizure of cash – Contravention of Section 67 of CGST Act – Power to seize cash disputed – Cash resumed and handed over to Income Tax Department – Show cause notice issued by DGGI – Notice under Section 148 of Income Tax Act issued for reassessment – Challenge made after one year and three months – Allegations of fake Input Tax Credit through non-existent firms – Both departments issued respective notices – Held: Writ petitions disposed – No ground for interference with ongoing proceedings – Petitioners free to defend position by replying to show cause notices .
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