Cash cannot be seized without official seizure under CGST Act


Last updated: 23 August 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Baleshwari Devi v. Additional Commissioner (Anti-Evasion), Central Goods and Service Tax [W.P.(C) 5056 of 2023 dated July 21, 2023] held that Revenue Department has no power to take possession of the personal assets without official seizure under the Central Goods and Services Tax Act, 2017 ("the CGST Act"). 

Citation :
W.P.(C) 5056 of 2023 dated July 21, 2023

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Bimal Jain
Published in GST
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