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 - HC-GW-803-2023-DL order dated July 21, 2023 has 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.
Facts:
The petitioner is a senior citizen and claims that she is a proprietor of a concern named M/s Bishan Saroop Ram Kishan.
A search was conducted in the residential premises, where the petitioner and her family reside. At the material time, the petitioner was not present at her residence and the room occupied by her was locked. During the course of the search, respondents seized some files, loose papers and cheque leaves. They also found a sum of ?19,50,000/- in cash and took possession of the same.
The Petitioner filed a writ before the Hon'ble Delhi High Court requesting for directions be issued to the respondent to refund the said amount.
Observations
Held
We direct the respondents to refund the amount to the petitioner. The Department shall take immediate steps for pre-mature encashment of the fixed deposit and transfer of the proceeds to the account of the petitioner.
