#gst litigation updates

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Seizure of silver bars under Section 67 CGST Act held invalid as such assets were not “goods liable for confiscation” arising from taxable supplies

Case Summary: Seizure of silver bars quashed as Section 67 CGST Act limits seizure to goods liable for confiscation and excludes valuable assets not linked to taxable supplies Case Title: M/s Narendra Polypack Industries v. Additional Director General, Directorate General of GST Intelligence & Ors.Court: Delhi High CourtPetition: W.P.(C) 8300/2023Date of Judgment: 17.10.2023Statutory Provisions:…

Seizure of silver bars under Section 67 CGST Act held invalid as such assets were not “goods liable for confiscation” arising from taxable supplies

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Cash seized during GST search directed to be refunded as Section 67 does not empower seizure of unexplained cash, and prior rulings mandating release were applied

Case Summary Case Title: Gunjan Bindal & Anr. v. Commissioner of CGST, Delhi West & Ors.Court: High Court of Delhi, New DelhiPetition No.: W.P.(C) 8713/2023Category: Search & Seizure – Power to seize “cash” under Section 67Date of Judgment: 17 November 2023Relevant Provisions: Section 67 of the CGST Act, 2017Source: Delhi High Court (Order available in file) Facts (Paras 1–3) The petitioners,…

Cash seized during GST search directed to be refunded as Section 67 does not empower seizure of unexplained cash, and prior rulings mandating release were applied