https://www.taxtmi.com/caselaws?id=787827 Seizure under Section 67 is lawful only where the proper officer records a bona fide reason to believe that specific goods, documents, books or things are useful or relevant to proceedings; absence of a recorded rational connection between available material and that belief renders any seizure invalid. Separately, if the notice required by Section 67(7) is not issued within six months (absent a statutory extension), the statutory consequence is return of the seized items to the person from whose possession they were taken. Both defects independently mandate release of seized cash and return with applicable interest. en-us Tue, 10 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787827 Seizure under Section 67 is lawful only where the proper officer records a bona fide reason to believe that specific goods, documents, books or things are useful or relevant to proceedings; absence of a recorded rational connection between available material and that belief renders any seizure invalid. Separately, if the notice required by Section 67(7) is not issued within six months (absent a statutory extension), the statutory consequence is return of the seized items to the person from whose possession they were taken. Both defects independently mandate release of seized cash and return with applicable interest. Case-Laws GST Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787827