https://www.taxtmi.com/article/detailed?id=9507 Whether cash constitutes a seizable item under Section 67(2) CGST turns on the scope of the term "things"; a purposive reading of the Act and its definitions supports treating monetary proceeds of illicit supplies as seizable investigatory material when a proper officer, on reasonable belief, considers them useful or relevant to proceedings, subject to provisos limiting seizure of goods and retention of documents, books or things and pending investigation and adjudication. en-us Wed, 14 Oct 2020 10:15:52 +0530 Wed, 14 Oct 2020 10:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9507 Whether cash constitutes a seizable item under Section 67(2) CGST turns on the scope of the term "things"; a purposive reading of the Act and its definitions supports treating monetary proceeds of illicit supplies as seizable investigatory material when a proper officer, on reasonable belief, considers them useful or relevant to proceedings, subject to provisos limiting seizure of goods and retention of documents, books or things and pending investigation and adjudication. Articles Goods and Services Tax - GST Wed, 14 Oct 2020 10:15:52 +0530 https://www.taxtmi.com/article/detailed?id=9507