IN THE HIGH COURT OF DELHI
GUNJAN BINDAL AND ANR. W.P.(C) 8713/2023 (DOJ: 17/11/2023)
FACTS OF THE CASE
The petitioners have filed the present petition, inter alia, praying that respondents be directedto release an aggregate amount of 1,15,00,000/- resumed/seized by respondent
The petitioners are brothers residing in separate floors of a building bearing the address 71,Engineers Enclave, Pitampura, Saraswati Vihar, New Delhi-110034. On 18.01.2020, a searchawas conducted at the residential premises of the petitioners under Section 67 of the CGST Act,2017.
The panchnama drawn by respondents indicates that amongst other articles, cash amountingto 14,50,000/- (Rupees Fourteen Lacs Fifty Thousand only) was found in the bedroom ofpetitioner no.1 located on the second floor of the premises, and cash amounting to*1,00,50,000/- (Rupees One Crore Fifty Thousand only) was found from the bedroom ofpetitioner no.2 located on the fourth floor.
The panchnama further records that since the petitioners were unable to provide anysatisfactory explanation or any documentary evidence to support the source of the cash,the officers resumed the cash on the belief that it had resulted from unlawful activity orwas sale proceeds of goods without proper accounting
The petitioners contend that the concerned officers had no power to seize cash under Section67 of the CGST Act on the ground that the same was not satisfactorily explained. Concededly,the issue is covered by the earlier decisions of this Court in Deepak Khandelwal ProprietorM/s Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr.: 2023: DHC: 5823-DBand Rajeev Chhatwal v. Commissioner of Goods and Services Tax (East): 2023: DHC:6060-DB.
COURT OBSERVATION & ORDER
Respondent no.2 is, accordingly, directed to remit the amount of 14,50,000/- along withaccrued interest to the bank account of petitioner no.1, and remit 1,00,50,000/- along withaccrued interest to the bank account of petitioner no.2