Revenue Department cannot seize cash during the inspection
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in DhanyaSreekumari v. State Tax Officer (IB) [WP(C) No. 21772 of 2022 dated June 27, 2023] held that cash not being a stock-in-trade of the assessee, was not a thing that ought to have been seized and directed the Revenue Department to release the cash seized to the assessee.
Citation :
WP(C) No. 21772 of 2022 dated June 27, 2023
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Bimal Jain
Published in GST
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