https://www.taxtmi.com/article/detailed?id=12039 Cash not shown as stock-in-trade and not demonstrably relevant to GST proceedings cannot be seized under the CGST seizure provisions. Seizure authority extends to goods, documents, books or things deemed useful or relevant to proceedings; cash received as sale proceeds but withdrawn and not part of business inventory does not qualify. Where no show cause notice is issued within the statutory six-month period, seized property must be returned; the revenue was directed to return the seized cash and may do so by digital transfer. en-us Sat, 11 Nov 2023 11:53:37 +0530 Sat, 11 Nov 2023 11:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12039 Cash not shown as stock-in-trade and not demonstrably relevant to GST proceedings cannot be seized under the CGST seizure provisions. Seizure authority extends to goods, documents, books or things deemed useful or relevant to proceedings; cash received as sale proceeds but withdrawn and not part of business inventory does not qualify. Where no show cause notice is issued within the statutory six-month period, seized property must be returned; the revenue was directed to return the seized cash and may do so by digital transfer. Articles Goods and Services Tax - GST Sat, 11 Nov 2023 11:53:37 +0530 https://www.taxtmi.com/article/detailed?id=12039