JUDGMENT :

NAVIN CHAWLA, J.

The hearing has been conducted through video conferencing.

CM 41094/2021(exemption)

Allowed, subject to all just exceptions.

W.P.(C) 13034/2021

1. This petition has been filed by the petitioner inter alia challenging the seizure of cash amounting to Rs.65 lakhs (Rupees Sixty Five Lakhs only) from the residential premises of the Director of the petitioner on 04.03.2021. The petitioner further challenges the letter dated 24.03.2021 issued by the respondent no.1 whereby the bank was directed to release the said amount of Rs.65 lakhs to the petitioner, however, only for payment of Government dues.

The petitioner further claims that a sum of Rs.94,65,316/- (Rupees Ninety Four Lakhs Sixty Five Thousand Three Hundred Sixteen Only) deposited by it with the respondents has been erroneously recovered by the respondents from the petitioner without proper adjudication. The petitioner further prays for a direction to the respondent to determine the tax, interest or penalty due from the petitioner and appropriate the said amount of Rs.94,65,316/- paid by the petitioner against the amount so found due.

2. It is the case of the petitioner that on 04.03.2021, the respondents car