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SHABU GEORGE & OTHER vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
MOHAMMED NIAS C.P.
Pet. Counsel
K.n.sreekumaran
P.j.anilkumar
N.santhoshkumar
Res. Counsel
Smt.m.m.jasmine
P.r.sreejith

Petitioner / Applicant

SHABU GEORGE & OTHER
Respondent STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Mar 24, 2023
Order No.

WA NO. 514 OF 2023

Citation

2023(3) TAXREPLY 7206
Original Order
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ORDER

JUDGMENT A.K.JAYASANKARAN NAMBIAR. J. This writ appeal is preferred by the petitioner in WP(C)No.39406 of 2022, aggrieved by the judgment dated 16.2.2023 of a learned single Judge who disposed the writ petition directing the first respondent - State Tax Officer (IB) to consider and pass orders on a representation preferred by the appellants herein for release of the cash that was seized from his premises in connection with an investigation done by the authorities under the GST Act. The learned single Judge did not accept the contention of the appellant that the seizure of cash was unwarranted especially when the investigation itself was for alleged evasion of tax due from the appellants under the GST Act. 2. In the appeal before us, the learned counsel for the appellant points out that, while it may be a fact that the statutory provisions authorize the seizure of 'things' from the premises of an assessee who is proceeded against under the GST Act, and the word &#....

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