Binshad P.M. vs. State Of Kerala
Held
The Court, relying on a Division Bench judgment upheld by the Supreme Court, held that the GST Act and Rules do not authorize the seizure of cash found in an assessee's possession. It directed the respondents to refund the seized cash amount to the petitioner forthwith.
Facts
During a search operation at the petitioner's business and residential premises, GST authorities seized Rs. 6,11,000/-. The petitioner challenged the refusal to release this amount, contending that the GST Act and Rules do not empower authorities to seize cash.
Key Issues
Whether GST authorities have the power under the GST Act and Rules to seize cash during a search operation and whether the continued detention of such seized cash is legally permissible.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 14TH DAY OF SEPTEMBER 2023 / 23TH BHADRA, 1945 WP(C) NO. 14609 OF 2023 PETITIONER: BINSHAD P. M., AGED 39 YEARS, S/O. MOHAMMED BASHEER, RESIDING AT PANDANATTU HOUSE, AROOKUTTY P.O., AROOKUTTY, CHERTHALA, ALAPPUZHA-688535. BY ADVS. SRI. N. ANAND SRI. RAJESH O. N. RESPONDENTS: 1 STATE OF KERALA, DEPARTMENT OF TAXES, REPRESENTED BY IT SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KARAMANA P. O., THIRUVANANTHAPURAM- 695002. 3 JOINT COMMISSIONER OF STATE TAX (INTELLIGENCE & ENFORCEMENT), I FLOOR, TAX TOWERS, KARAMANA P. O., THIRUVANANTHAPURAM – 695002. 4 DEPUTY COMMISSIONER OF TAXES (INTELLIGENCE), MINI CIVIL STATION, COLLECTORATE, ALAPPUZHA-688001. 5 THE STATE TAX OFFICER, CHENGANNUR, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, CHENGANNUR -689121. 6 THE STATE TAX OFFICER, 4TH FLOOR, MINI CIVIL STATION, ALAPPUZHA -688013. BY ADV. SMT. JASMINE M. M.- GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.09.2023, THE COURT ON THE SAME DAY DE
The judgment continues below.
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