Nand Kishore Gupta, vs The Additional Director General, ...
Judges (2)
Counsel (5)
Case Significance
Nand Kishore Gupta, vs The Additional Director General, ... is a Delhi High Court decision dated December 17, 2024 (citation: ik-119371886). The petitioner sought quashing of a seizure order under which Rs. 23,50,000 in Indian currency was seized from his residential premises by the Directorate General of GST Intelligence during an investigation. The Court found that under Section 130 of the CGST Act, only goods (not cash) can be subjected to confiscation, and the seizure of Indian currency was not permissible under the Act. The petition was allowed and the respondents were directed to return the seized Rs. 23,50,000 with applicab The bench comprised Justices Dharmesh Sharma and Yashwant Varma. The judgment was delivered by Justice Dharmesh Sharma. Counsel appearing: Aman Ahluwalia (counsel for petitioner), Anjali Jha Manish (counsel for petitioner), Atul Tripathi (counsel for respondent), Priyadarshi Manish (counsel for petitioner), Vedansh Anand (counsel for respondent).
Summary
The petitioner sought quashing of a seizure order under which Rs. 23,50,000 in Indian currency was seized from his residential premises by the Directorate General of GST Intelligence during an investigation. The Court found that under Section 130 of the CGST Act, only goods (not cash) can be subjected to confiscation, and the seizure of Indian currency was not permissible under the Act. The petition was allowed and the respondents were directed to return the seized Rs. 23,50,000 with applicable interest.
What was the outcome of Nand Kishore Gupta, vs The Additional Director General, ...?
The petitioner sought quashing of a seizure order under which Rs. 23,50,000 in Indian currency was seized from his residential premises by the Directorate General of GST Intelligence during an investi...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-119371886)