Madhya Pradesh HC dismisses writ petition finding no reason to quash the entire search and seizure operation.
Forum: Madhya Pradesh High Court
The Petitioner filed a writ petition stating that as per the provisions of Section 37 of CGST Act, 2017 there is a procedure for filing of returns by the assessee and the returns could not be filed in time on account of lockdown keeping in view the Covid-19 Pandemic. It was also argued that the sale proceeds were kept by the Petitioner and her husband and the Respondents have illegally seized the money without their being any provision of law.
The Court in view Section 67(2) of the CGST Act, 2017, held the opinion that the authorities have rightly seized the amount from the husband of the Petitioner and unless and until the investigation is carried out and the matter is finally adjudicated, the question of releasing the amount does not arise. The petition was thus dismissed stating that the Court, did not find any reason to quash the entire search and seizure operation as prayed by the Petitioners in the relief clause.
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