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    <title>From Cash to Commodities: The Evolution of &#039;Goods&#039; in GST Legislation and Courtroom Battles</title>
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    <description>Seizure powers under the GST regime are limited to items the proper officer reasonably believes are useful to tax proceedings; cash not constituting stock in trade or business assets is generally not liable to seizure, findings from income tax inquiries are not automatically relevant, and procedural safeguards-formal seizure documentation and prescribed notice timelines-must be followed or seized items must be returned.</description>
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