Search & Seizure— Section 67 of the CGST Act, 2017—The petitioner prayed for quashing the Search and Seizure conducted by the Respondents vide Panchnama 07.08.2020 as being illegal, quashing all ancillary, connected and consequential proceedings emanating therefrom which have been initiated by the Respondents against the Petitioners as being illegal. The petitioner has fixed a liability of Rs. 8,04,82,300/-, whereas in a press release the liability is of Rs. 17.00 crores. The petitioner submitted that they are inclined to deposit 25% of Rs. 17.00 crores. The respondent submitted that the amount is tentative and since the investigation is still going on, the amount of liability may increase. The petitioner relied on the judgment of Union of India (UOI) and Ors. vs. Make My Trip (India) Pvt. Ltd. 2019 (11) SCC 765, M/s. Jayachandran Alloys (P) Ltd. vs. The Superintendent of GST and Central Excise and Ors. in Writ Petition No.5501/2019 and WMP No.6251/2019.
Held that:-The Hon’ble High Court held that the petitioner to deposit an amount equivalent to 25% of the amount of Rs. 17.00 crores and shall also join the investigation as and when directed by the department. The amount shall be deposited within two weeks. To be listed on 30.09.2020. — KJS Cement Limited & Anr. Vs. Directorate General of Gst Intelligence (Dggi) Hqrs & Anr.  27 TAXLOK.COM 046 (Delhi)