https://www.taxtmi.com/caselaws?id=788371 Whether GST authorities may seize cash under Section 67 is analysed by construing the statutory phrase "documents or books or things" ejusdem generis with documents and books, and by noting that the Act's definition of goods excludes money. The legal principle applied is that cash may be retained only if particular currency or cash in specie has demonstrable evidentiary value directly correlatable to transactions or material relevant to proceedings; mere unaccounted or suspicious cash is insufficient. Operatively, absent such evidentiary link the seizure power does not extend to the cash seized and it must be de-sealed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Thu, 19 Mar 2026 16:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788371 Whether GST authorities may seize cash under Section 67 is analysed by construing the statutory phrase "documents or books or things" ejusdem generis with documents and books, and by noting that the Act's definition of goods excludes money. The legal principle applied is that cash may be retained only if particular currency or cash in specie has demonstrable evidentiary value directly correlatable to transactions or material relevant to proceedings; mere unaccounted or suspicious cash is insufficient. Operatively, absent such evidentiary link the seizure power does not extend to the cash seized and it must be de-sealed. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788371