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    <title>Know Your Limits Part 10 (Conclusion)</title>
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    <description>The legal issue is whether section 67(2) of the CGST Act authorises seizure of cash and other valuables; such seizure is not provided for under the GST law and is instead the domain of Income Tax seizure powers. Cash and silver seized and recorded in Form GST INS-02 were found not to be covered as goods under the section. Subsequent orders directing release were challenged and the special leave and review petitions were dismissed, prompting a recommendation for administrative guidance preventing seizures outside the statutory authority.</description>
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      <description>The legal issue is whether section 67(2) of the CGST Act authorises seizure of cash and other valuables; such seizure is not provided for under the GST law and is instead the domain of Income Tax seizure powers. Cash and silver seized and recorded in Form GST INS-02 were found not to be covered as goods under the section. Subsequent orders directing release were challenged and the special leave and review petitions were dismissed, prompting a recommendation for administrative guidance preventing seizures outside the statutory authority.</description>
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