https://www.taxtmi.com/article/detailed?id=11118 Seizure powers under the CGST Act are limited to goods liable for confiscation and to documents, books or things useful or relevant to proceedings; currency is excluded from the definition of goods, and forcible removal of cash during search operations lacks statutory authority. Search-and-seizure powers must be exercised strictly in terms of the statute, with a proper officer having reasons to believe seized items are relevant or useful to proceedings, and administrative guidance discourages coercive recovery of tax during searches. en-us Fri, 17 Feb 2023 09:12:52 +0530 Fri, 17 Feb 2023 09:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11118 Seizure powers under the CGST Act are limited to goods liable for confiscation and to documents, books or things useful or relevant to proceedings; currency is excluded from the definition of goods, and forcible removal of cash during search operations lacks statutory authority. Search-and-seizure powers must be exercised strictly in terms of the statute, with a proper officer having reasons to believe seized items are relevant or useful to proceedings, and administrative guidance discourages coercive recovery of tax during searches. Articles Goods and Services Tax - GST Fri, 17 Feb 2023 09:12:52 +0530 https://www.taxtmi.com/article/detailed?id=11118