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T.H. FAZIL, T.A. HASSAN, NOUFAL HASSAN vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

A. Kumar

P.j. Anilkumar

G. Mini

Res. Counsel

Jasmine M.m

Petitioner / Applicant	T.H. FAZIL, T.A. HASSAN, NOUFAL HASSAN
Respondent	STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 18, 2023
Order No.	WP(C) NO. 30522 OF 2023
Citation	2023(9) TAXREPLY 7937
Original Order
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ORDER
JUDGMENT DINESH KUMAR SINGH, J. The present writ petition has been filed under Article 226 of the Constitution of India questioning the seizure of cash from the premises of the petitioner vide Exhibits P1 and P2 seizure memos dated 22.12.2020. An amount of Rs. 31,50,000/- and Rs. 3,40,000/- was seized from the petitioner Nos. 1 and 4 respectively. 2. The learned counsel for the petitioners submits that the GST authorities have no power under the Act and the Rules thereto to seize the cash of a dealer, in as much as the cash seized is not ‘stock in trade’. The learned counsel for the petitioner has also placed reliance on the decision in Shabu George & another v. State Tax Officer (IB) State Goods & Services Tax Department and others [2023 (4) TMI 252-Kerala High Court]. 3. The learned Government Pleader does not dispute the legal position as contended by the learned counsel for the petitioners. The cash was seized from the petitioners’ ....