https://www.taxtmi.com/article/detailed?id=12108 The court held that the CGST inspection, search and seizure provision does not empower the Revenue to seize cash discovered during searches; seizure powers under that provision apply to goods, documents and things relevant to proceedings, not currency. The decision, following prior high court precedents, directed remittance of the seized cash to the petitioners with accrued interest and noted that the Revenue may pursue other lawful measures consistent with the statutory scheme. en-us Fri, 08 Dec 2023 10:14:02 +0530 Fri, 08 Dec 2023 10:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12108 The court held that the CGST inspection, search and seizure provision does not empower the Revenue to seize cash discovered during searches; seizure powers under that provision apply to goods, documents and things relevant to proceedings, not currency. The decision, following prior high court precedents, directed remittance of the seized cash to the petitioners with accrued interest and noted that the Revenue may pursue other lawful measures consistent with the statutory scheme. Articles Goods and Services Tax - GST Fri, 08 Dec 2023 10:14:02 +0530 https://www.taxtmi.com/article/detailed?id=12108