https://www.taxtmi.com/caselaws?id=459462 Cash found during a search under Section 67 of the CGST Act cannot be retained by the authorities where no power to seize such cash exists. The Delhi HC followed its earlier ruling on the absence of seizure authority over cash discovered in the search, and held that the amount had to be returned to the petitioner. As the cash had been kept in an interest-bearing account, the Court directed release of the principal together with the interest accrued on it. en-us Fri, 22 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459462 Cash found during a search under Section 67 of the CGST Act cannot be retained by the authorities where no power to seize such cash exists. The Delhi HC followed its earlier ruling on the absence of seizure authority over cash discovered in the search, and held that the amount had to be returned to the petitioner. As the cash had been kept in an interest-bearing account, the Court directed release of the principal together with the interest accrued on it. Case-Laws GST Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459462