Madhya Pradesh High Court
Smt Kanishka Matta vs Union Of India on 26 August, 2020
Author: S.C.Sharma
Bench: Shailendra Shukla, S.C.Sharma
HIGH COURT OF MADHYA PRADESH, BENCH AT INDORE
Division Bench : HON'BLE MR. JUSTICE S. C. SHARMA AND
HON'BLE MR. JUSTICE SHAILENDRA SHUKLA
Writ Petition No.8204/2020
Smt. Kanishka Matta
Vs.
Union of India and Others
Counsel for the Parties : Shri Vivek Dalal with Shri Lokendra Joshi,
learned counsel for the petitioner.
Shri Prasanna Prasad, learned counsel for the
respondents.
Whether approved for : Yes
reporting
Law laid down : (1) Section 67(2) of the Central Goods and
Services Tax Act, 2017 empowers the
proper officer not below the rank of Joint
Commissioner to seize goods, documents
or books or things. It also empowers the
proper officer to seize cash / money as
the cash / money is included within the
meaning of term "things" appearing in
Section 67(2).
(2) The word "things" keeping in view its
dictionary meaning includes cash / money
and it is a well settled preposition of law
that in interpreting a statute the court
must adopt that construction which
suppresses the mischief and advances
the remedy. This is a rule laid down in
Heydon's case [(1584) 76 ER 637 : 3 Co
Rep 7a] also known as the rule of
purposive construction or mischief rule.
Significant paragraph : 17 to 25
numbers
O R D E R
(Delivered on this 26th day of August, 2020) (S. C. SHARMA) (SHAILENDRA SHUKLA) JUDGE JUDGE Tej Digitally signed by Tej Prakash Vyas Date: 2020.08.28 14:43:00 +05'30'