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BALESHWARI DEVI vs. ADDITIONAL COMMISSIONER & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Akhil Krishan Maggu
Vikas Sareen
Maninder Kaur
Res. Counsel
Atul Tripathi
V. K. Attri

Petitioner / Applicant

BALESHWARI DEVI

Respondent ADDITIONAL COMMISSIONER & OTHERS
Court Delhi High Court
State

Delhi

Date Jul 21, 2023
Order No.

W.P.(C) 5056/2023

Citation

2023(7) TAXREPLY 7661
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning the action of the respondents in removing a sum of Rs.19,50,000/- from her premises during a search conducted under Section 67 of the Central Goods and Service Tax Act, 2017 (hereafter ‘CGST Act’). The petitioner further prays that directions be issued to the respondent to refund the said amount. 2. The petitioner is a senior citizen and claims that she is a proprietor of a concern named M/s Bishan Saroop Ram Kishan. 3. The petitioner claims that, on 09.11.2021, a search was conducted in the residential premises bearing the adresss, 25/75, Shakti Nagar, New Delhi-110007, 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 Rs.19,50,000/- in cash and took possession ....

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