https://www.taxtmi.com/article/detailed?id=12912 Section 67 of the CGST Act authorises inspection, search and seizure but its operation is constrained by definitions distinguishing goods and money, the requirement that seized items be relevant to proceedings or liable for confiscation, and the proviso limiting retention to what is necessary for examination or inquiry; cash not forming part of stock in trade ordinarily cannot be seized and prolonged retention or appropriation without adjudicatory process is impermissible. en-us Tue, 10 Sep 2024 10:20:25 +0530 Tue, 10 Sep 2024 10:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12912 Section 67 of the CGST Act authorises inspection, search and seizure but its operation is constrained by definitions distinguishing goods and money, the requirement that seized items be relevant to proceedings or liable for confiscation, and the proviso limiting retention to what is necessary for examination or inquiry; cash not forming part of stock in trade ordinarily cannot be seized and prolonged retention or appropriation without adjudicatory process is impermissible. Articles Goods and Services Tax - GST Tue, 10 Sep 2024 10:20:25 +0530 https://www.taxtmi.com/article/detailed?id=12912