Gurugram Metro Rail Limited, Gurugram, Haryana

Providing accounting and book keeping works, writing/maintenance of Cash Book of all 24 Bank Accounts, BRS, Balance Sheet, Preparation of Inventory and Asset Register, Filing of GST

Financial Audit Services - Review of Financial Statements, Financial Reporting Framework, Audit report; CA Firm

Engagement Of Gst Consultant And Preparation & Filing Gst Return Of All Verticals Of The Institute For The Period (01.04.2026 - 31.03.2027)

HMT Machine Tools Limited, Pinjore, Haryana

Uttar Pradesh Metro Rail Corporation Limited, Lucknow, Uttar Pradesh

National Health Mission, Bhopal, Madhya Pradesh

Directorate of Mid-Day Meal Scheme, Patna, Bihar

NBCC (India) Limited, New Delhi, Delhi

Delay condoned.

The Bombay High Court quashed seizure of Rs.1 crore in cash under Section 67(2) of the CGST Act, holding that the action was without authority of law. The Court found absence of recorded “reason to believe” and held that cash does not automatically fall within goods, documents, books or things liable for seizure. No notice under Section 67(7) was issued within six months. The Department’s action of handing over the seized cash to the Income Tax Department was also held unjustified. The seizure orders were set aside and refund with interest was directed.

The assessee filed a writ petition challenging a section 74 CGST order dated 30.09.2025 confirming Rs. 7,59,52,817/- demand with interest and penalty for alleged wrongful ITC, contending that section 74 was wrongly invoked and seeking permission to file statutory appeal without the mandatory 10% pre-deposit. The revenue pointed to findings of misstatement/suppression linked to fake invoices and absence of e-way bills. The Gauhati High Court held the order was reasoned, refused to waive statutory pre-deposit, and dismissed the writ, leaving merits open for appeal.