https://www.taxtmi.com/article/detailed?id=11659 Cash seized during a GST inspection was held not to be a permissible subject of seizure where it does not constitute the assessee's stock in trade. The Kerala High Court observed that currency in hand that is not part of stock in trade is not a thing properly liable to be seized under the seizure provisions applicable to goods, documents or things relevant to proceedings, and directed that the seized cash be released. en-us Thu, 27 Jul 2023 09:10:36 +0530 Thu, 27 Jul 2023 09:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11659 Cash seized during a GST inspection was held not to be a permissible subject of seizure where it does not constitute the assessee's stock in trade. The Kerala High Court observed that currency in hand that is not part of stock in trade is not a thing properly liable to be seized under the seizure provisions applicable to goods, documents or things relevant to proceedings, and directed that the seized cash be released. Articles Goods and Services Tax - GST Thu, 27 Jul 2023 09:10:36 +0530 https://www.taxtmi.com/article/detailed?id=11659