Proper Officer Can’t Seize Currency and Other Valuable Assets During Search | Delhi HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 19 August, 2023
Latest from Taxmann
Image
Case Details: Deepak Khandelwal v. Commissioner of CGST - [2023] 153 taxmann.com 443 (Delhi)
Judiciary and Counsel Details
-
- Vibhu Bakhru & Purushaindra Kumar Kaurav, JJ.
-
Rajesh Jain, Virag Tiwari & Ramashish, Advs. for the Petitioner.
Facts of the Case
The petitioner was engaged in the business of trading in non-ferrous metals. The officers of GST department conducted a search in the residence of petitioner and two silver bars & currency were seized from the ground floor of the petitioner’s residence. It filed writ petition and prayed that the search of his residential premises and seizure effected, to be declared illegal.
High Court Held
The Honorable High Court noted that the purpose of Section 67 is not recovery of tax but to empower authorities to unearth tax evasion and ensure that taxable supplies are brought to tax. The Court further noted that search and seizure operations under Section 67 are not for purpose of seizing unaccounted income or assets.
Even in case, the proper officer had seized the currency and other valuable assets, the same should be returned if these assets were not relied upon in the notice issued subsequently. However, in the present case, the notice did not rely on any of the items seized during the search operations conducted. Therefore, the Court directed the department to release the currency and other valuable assets seized from the petitioner during the search proceedings conducted.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
