SMURTI WAGHDHARE v. JOINT DIRECTOR & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
SMURTI WAGHDHARE
v.
JOINT DIRECTOR & ORS.
WRIT PETITION No. 839 of 2025 dated 10.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 17, 67, 70 & 75
Decision : In favour of assessee
Search & seizure – Cash seizure under Section 67(2) – INR 1 crore seized from petitioner premises during fake billing investigation – Petitioner contended cash excluded from “goods, documents ,books and things” – No recorded “reason to believe” cash relevant or useful to proceedings, not secreted – No Section 67(11) receipt issue – Six-month notice under Section 67(7) not served – Revenue alleged nexus with arrested friend fake ITC racket claiming cash as “things” representing unaccounted proceeds – Statements confirmed cash ownership with petitioner for parental medical needs – Cash later handed to Income Tax Department – Held: Petition disposed – Seizure illegal, absent “reason to believe” cash liable for confiscation/relevant to GST proceedings – Cash not seizable under Section 67(2) – Seizure orders quashed – Cash plus interest ordered released within two weeks – No jurisdiction to transfer seized cash to IT authorities.
Represented By:
Counsel for the Petitioner: Abhishek Rastogi a/w Pooja Rastogi, Meenal Songire, Aarya More
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