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SHRI SHYAM METAL vs. COMMISSIONER OF CGST & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
PURUSHAINDRA KUMAR KAURAV

Pet. Counsel

Rajesh Jain

Virag Tiwari

Ramashish

Res. Counsel

Harpreet Singh

Suhani Mathur

Jatin Kumar Gaur

Petitioner / Applicant	SHRI SHYAM METAL
Respondent	COMMISSIONER OF CGST & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Aug 17, 2023
Order No.	W.P.(C) 6739/2021
Citation	2023(8) TAXREPLY 7749
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 respondents to unconditionally release the two silver bars (weighing 29.5 Kgs. and 14.5 Kgs. respectively); Rs.7,00,000/- Indian currency; and, Mobile Phones, which were seized by the respondents from the residential premises of the petitioner. The petitioner also prays that the search of his residential premises and seizure effected, be declared illegal. Factual Context 2. The petitioner carries on business of trading in non-ferrous metals, inter alia, in the name of his sole proprietorship concern, Shri Shyam Metal. He is registered under the Central Goods and Services Tax Act, 2017 (hereafter ‘the Act’) under the registration: GSTIN07AGCPK1126B2Z5. 3. On 28.01.2020, a search was conducted at the petitioner’s residence, House No. 3-4, Pocket 6, Sector-24, Rohini, Delhi, under Sub-section (2) of Section 67 of the Act. ....