GST Officers' Cash Seizure Ruled Illegal; Income Tax Transfer Under Section 132A Cannot Validate Unauthorized Action

GST Officers’ Cash Seizure Ruled Illegal; Income Tax Transfer Under Section 132A Cannot Validate Unauthorized ActionCase-LawsGSTHC determined the initial cash seizure by state GST officers was unlawful, lacking statutory authority under CGST/SGST Act. The

GST Officers' Cash Seizure Ruled Illegal; Income Tax Transfer Under Section 132A Cannot Validate Unauthorized Action
Case-Laws
GST
HC determined the initial cash seizure by state GST officers was unlawful, lacking statutory authority under CGST/SGST Act. The subsequent transfer of seized funds to Income Tax Department under Section 132A of IT Act could not legitimize the original illegal seizure. The court emphasized constitutional principles under Articles 265 and 300A protecting again

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