https://www.taxtmi.com/caselaws?id=436226 The HC ruled against the tax authority's cash seizure under the GST Act. The court found the Intelligence Officer's actions unwarranted, as the seized cash did not relate to business activities. The court emphasized that Section 67(2) of the CGST Act should be interpreted restrictively and ordered immediate cash release, criticizing the lack of a show cause notice after six months of retention. en-us Fri, 24 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436226 The HC ruled against the tax authority's cash seizure under the GST Act. The court found the Intelligence Officer's actions unwarranted, as the seized cash did not relate to business activities. The court emphasized that Section 67(2) of the CGST Act should be interpreted restrictively and ordered immediate cash release, criticizing the lack of a show cause notice after six months of retention. Case-Laws GST Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436226