https://www.taxtmi.com/caselaws?id=449611 Cash/currency seized during search under s.67 CGST Act was held not to fall within "goods" because "money" is expressly excluded from the statutory definition; the Act contains no authority to forcibly take and retain currency from premises, rendering the resumption illegal and arbitrary, and the respondents were directed to return the amount. Independently, even assuming s.67 could apply, the statutory mandate under s.67(7) required return upon expiry of six months from seizure in the absence of a notice; since no notice was issued within that period, the petitioners became entitled to restitution, and the HC ordered immediate remittance of the fixed-deposit proceeds with interest to the person/entities from whose possession the cash was resumed. en-us Tue, 13 Feb 2024 00:00:00 +0530 Wed, 24 Dec 2025 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449611 Cash/currency seized during search under s.67 CGST Act was held not to fall within "goods" because "money" is expressly excluded from the statutory definition; the Act contains no authority to forcibly take and retain currency from premises, rendering the resumption illegal and arbitrary, and the respondents were directed to return the amount. Independently, even assuming s.67 could apply, the statutory mandate under s.67(7) required return upon expiry of six months from seizure in the absence of a notice; since no notice was issued within that period, the petitioners became entitled to restitution, and the HC ordered immediate remittance of the fixed-deposit proceeds with interest to the person/entities from whose possession the cash was resumed. Case-Laws GST Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449611