Scope of seizure powers under GST search provisions remains unresolved as Supreme Court issues notice

Section 67(2) of the CGST Act is discussed on the question whether officers may seize cash during a raid and whether "things" should be read ejusdem generis with "goods, documents or books". The Supreme Court issued notice returnable in four weeks and did not finally adjudicate the merits, so the provision's scope remains unresolved in this text.

---

---

Issues: Whether officers under Section 67(2) of the Central Goods and Services Tax Act, 2017 are empowered to seize cash during a raid, and whether the expression "things" in the provision is to be read ejusdem generis with "goods, documents or books".

Outcome: Notice issued returnable in four weeks. No final adjudication on the merits of the issue.

---