https://www.taxtmi.com/caselaws?id=764451 HC allowed the writ petition, holding that Indian currency does not constitute "goods" under Section 2(52) of the CGST Act and thus cannot be seized under Section 67. The Court found confiscation powers under Section 130 apply only to taxable goods supplied in contravention of the Act and do not extend to cash or valuables. Respondents were directed to return and release Rs. 23,50,000 with applicable interest to the petitioner and to complete the process with due expedition. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 10 Oct 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764451 HC allowed the writ petition, holding that Indian currency does not constitute "goods" under Section 2(52) of the CGST Act and thus cannot be seized under Section 67. The Court found confiscation powers under Section 130 apply only to taxable goods supplied in contravention of the Act and do not extend to cash or valuables. Respondents were directed to return and release Rs. 23,50,000 with applicable interest to the petitioner and to complete the process with due expedition. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764451