https://www.taxtmi.com/article/detailed?id=11718 Seizure under GST search powers is limited to items connected to the business and aimed at detecting tax evasion; cash that does not form part of the taxpayer's stock in trade-such as personal gifts-cannot properly be retained by the Revenue. The Supreme Court affirmed the principle that seizure must be guided by the statutory objective and that retention of non trading cash is not justified. en-us Fri, 11 Aug 2023 09:59:10 +0530 Fri, 11 Aug 2023 09:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11718 Seizure under GST search powers is limited to items connected to the business and aimed at detecting tax evasion; cash that does not form part of the taxpayer's stock in trade-such as personal gifts-cannot properly be retained by the Revenue. The Supreme Court affirmed the principle that seizure must be guided by the statutory objective and that retention of non trading cash is not justified. Articles Goods and Services Tax - GST Fri, 11 Aug 2023 09:59:10 +0530 https://www.taxtmi.com/article/detailed?id=11718