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    <title>2023 (7) TMI 623 - KERALA HIGH COURT</title>
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    <description>HC ruled that cash seizure by investigating team under Section 67 of CGST Act was unlawful. The court directed immediate release of Rs. 32,73,900 seized from the petitioner&#039;s industrial unit, finding no justification for retaining cash unrelated to business inventory. Respondents were ordered to return the seized amount within one week, emphasizing procedural limitations on cash seizure during tax investigations.</description>
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      <description>HC ruled that cash seizure by investigating team under Section 67 of CGST Act was unlawful. The court directed immediate release of Rs. 32,73,900 seized from the petitioner&#039;s industrial unit, finding no justification for retaining cash unrelated to business inventory. Respondents were ordered to return the seized amount within one week, emphasizing procedural limitations on cash seizure during tax investigations.</description>
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