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RAJEEV CHHATWAL vs. COMMISSIONER OF GOODS AND SERVICES TAX (EAST)
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
PURUSHAINDRA KUMAR KAURAV
Pet. Counsel
Gagan Kumar Singhal
Res. Counsel
Harpreet Singh
Suhani Mathur
Jatin Kumar Gaur

Petitioner / Applicant

RAJEEV CHHATWAL
Respondent COMMISSIONER OF GOODS AND SERVICES TAX (EAST)
Court Delhi High Court
State

Delhi

Date Aug 24, 2023
Order No.

W.P.(C)5880/2021

Citation

2023(8) TAXREPLY 7794
Original Order
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ORDER

JUDGMENT VIBHU BAKHRU, J 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to release Indian currency amounting to Rs.15,92,000/-, which was seized by the respondent during the search conducted on 23.01.2020. 2. The respondent conducted a search under Section 67 of the Central Goods and Services Tax Act (hereafter ‘the CGST Act’), at the residential premises of the petitioner being H. No. B-9/6, Lal Quarter, Krishna Nagar, Delhi-110051. The petitioner claims that prior to the same, the petitioner had joined the investigation being conducted by the respondent and the respondent had no reason to conduct any search at the petitioner’s premises more particularly as he is not a ‘taxpayer’ under the CGST Act. 3. During the course of the search, the concerned officers seized various documents as well as currency amounting to Rs.15,92,000/- lying in a locker at the petitioner’....

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