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    <title>GST Dept to return seized cash, jewellery, etc. during search – SC Dismisses Review Petition filed by Revenue</title>
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    <description>The Supreme Court reaffirmed that Section 67 search and seizure powers do not permit seizure of valuables solely because they are unaccounted for; officers must demonstrate a clear nexus between seized items (such as cash, silver bars, mobile phones) and alleged GST contraventions before treating them as offending goods.</description>
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      <description>The Supreme Court reaffirmed that Section 67 search and seizure powers do not permit seizure of valuables solely because they are unaccounted for; officers must demonstrate a clear nexus between seized items (such as cash, silver bars, mobile phones) and alleged GST contraventions before treating them as offending goods.</description>
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