Lawstreet Journal

Cash Included in Definition Of 'Things', Can Be Seized In GST Search: MP HC

Lawstreet Journal 25 Sep 2020 11:13pm

Image courtesy: Lawstreet Journal Judiciary Cash Included in Definition Of 'Things', Can Be Seized In GST Search: MP HC

The Madhya Pradesh High Court said that cash can be seized in Goods and Service Tax (GST) search as it is covered under the definition of ‘Things’.

The petitioner, Mrs. Kanishka Matta is the wife of Mr. Sanjay Matta, who is the Proprietor of the firm functioning in the name and style of M/s. S. S. Enterprises. The Firm is in the business of Confectionery and Pan Masala items.

The petitioner has stated that the search operation was carried out by respondent authority, Senior Intelligence Officer, DGGSTI, Indore at the business premises as well as residential premises. The respondents have also seized an amount to the tune of Rs.66 Lakhs as per the Punchnama prepared by them.

The petitioner has vehemently argued before this Court that the respondent authority has got no power vested under Section 67(2) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) to effect seizure of the cash amount from the petitioner nor from her husband.

It was further stated that the cash cannot be treated as “Document, Book or Things” as per the definition under the definition clause of the CGST Act, 2017 and therefore, the respondents be directed to release the cash, which they have seized.

However, the respondent authority contended that from the Directorate of Revenue Intelligence, a specific input was received that Shri Sanjay Matta is involved in large scale evasion of GST on Pan Masala.

The authority submitted that the proper officer under reasonable beliefs that the goods/documents/things were secreted at the said premises,… Continue Reading...


Tagged: Madhya Pradesh High Court  
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