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NAND KISHORE GUPTA vs. THE ADDITIONAL DIRECTOR GENERAL & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Anjali Jha Manish
Priyadarshi Manish
Aman Ahluwalia
Res. Counsel
Vedansh Anand
Atul Tripathi

Petitioner / Applicant

NAND KISHORE GUPTA
Respondent THE ADDITIONAL DIRECTOR GENERAL & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 17, 2024
Order No.

W. P. (C) 16900/2024 & CM APPL. 71602/2024 (Interim Relief)

Citation

2024(12) TAXREPLY 12152
Original Order
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ORDER

DHARMESH SHARMA, J. (ORAL) 1. The petitioner is invoking the extra ordinary writ jurisdiction of this Court under Article 226 of the Constitution of India, 1950, seeking an appropriate writ, order or directions, thereby seeking quashing of the seizure order INS-02 dated 15 February 2021, qua the seizure of Indian currency amounting to Rs. 23,50,000/- from the residential premises of the petitioner in Delhi as illegal, and also seeking directions against the respondents to forthwith release the aforesaid sum along with applicable interest. 2. Upon hearing the learned counsels for the parties and on perusal of the record, at the outset, we find that the facts of the present case and the legal repercussions are squarely covered by the decision rendered by the Division Bench of this Court in Deepak Khandelwal, Proprietor, M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr. 2023 SCC OnLine Del 4985 as well as decision in Rahul Tayal & Ors. vs. ....

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