https://www.taxtmi.com/caselaws?id=433281 Delhi HC held that GST officers lacked authority to seize cash during search operations under Section 67(2) of GST Act. The court ruled that cash does not fall within definition of "goods" and cannot be considered as "things useful or relevant" for GST proceedings. The seizure was deemed coercive and illegal, lacking statutory support. Officers had dispossessed petitioners of currency without proper seizure under the Act. Court directed immediate return of balance amount with accrued interest and release of bank guarantee furnished by petitioner. en-us Thu, 19 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433281 Delhi HC held that GST officers lacked authority to seize cash during search operations under Section 67(2) of GST Act. The court ruled that cash does not fall within definition of "goods" and cannot be considered as "things useful or relevant" for GST proceedings. The seizure was deemed coercive and illegal, lacking statutory support. Officers had dispossessed petitioners of currency without proper seizure under the Act. Court directed immediate return of balance amount with accrued interest and release of bank guarantee furnished by petitioner. Case-Laws GST Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433281