- (1.)The petitioner before this Court has filed this present petition for issuance of an appropriate writ, order or direction directing the respondent No.4 - Assistant Director, DGGSTI, Indore and respondent No.5 - Senior Intelligence Officer, DGGSTI, Indore to release the cash amounting to Rs.66,43,130.00 seized from the petitioner vide Panchnama dtd. 30/05/2020 from the residential premises of the petitioner and her husband.
(2.)The petitioner is the wife of Shri Sanjay Matta. Shri Sanjay Matta is the Proprietor of the firm functioning in the name and style of M/s. S. S. Enterprises. The Firm is in the business of Confectionery and Pan Masala items. The petitioner has further stated that search operation was carried out by respondent No.5 (Senior Intelligence Officer, DGGSTI, Indore) at the business premises as well as residential premises and a Panchnama was drawn on 31/05/2020. The respondents have also seized an amount to the tune of Rs.66.00 Lakhs as per the Panchnama prepared by them.
(3.)Shri Vivek Dalal, learned counsel for the petitioner has vehemently argued before this Court that the respondent No.5 has got no power vested under Sec. 67(2) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) to effect seizure of cash amount from the petitioner nor from her husband. He has stated that the cash cannot be treated as "Document, Book or Things" as per the definition under the definition clause of the CGST Act, 2017 and therefore, the respondents be directed to release the cash, which they have seized.