M/s VIJAY STEELCON PRIVATE LIMITED v. PRINCIPAL COMMISSIONER OF CENTRAL TAX (GST) DELHI EAST & ORS.
High Court, Delhi
Manmohan, Justice & Navin Chawla, Justice
M/s VIJAY STEELCON PRIVATE LIMITED
v.
PRINCIPAL COMMISSIONER OF CENTRAL TAX (GST) DELHI EAST & ORS.
W.P. (C) 13034/2021 dated 18.11.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 50, 67, 70 & 74
Decision : In favour of revenue
Search and seizure – Seeking release of seized cash – The petitioner is challenged the seizure of cash amounting to Rs.65 lakhs from the residential premises of the Director of the petitioner on March 04, 2021 – The petitioner further challenges the letter dated March 24, 2021 issued by the respondent no.1 – The bank was directed to release the said amount of Rs.65 lakhs to the petitioner, however, only for payment of Government dues – The petitioner further claims that a sum of Rs.94,65,316/- deposited by it with the respondents has been erroneously recovered by the respondents from the petitioner without proper adjudication. – Held That – The petitioner made no complaint to the respondents at the relevant time and till the letter dated October 12, 2021 of non-supply of Panchnama and other documents in respect of the search carried out at the premises – Plea is being set up as an afterthought by the petitioner – As far as the power to seize cash is concerned, the same need not be adjudicated in the present petition for the reason that it is an admitted fact that on the basis of the representation/letter dated March 24, 2021 referred – The cash amount so seized was released in favour of the petitioner – The present petition is merely of an academic importance and is, therefore, left open to be adjudicated in an appropriate case – The tax amount has been deposited by the petitioner voluntarily and the case of coercion now being set up by the petitioner is an afterthought.
Represented By:
Counsel for the Petitioner: Vibhooti Malhotra, Adv.
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