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    <title>SEIZURE OF CASH IN GST SEARCH AND RECENT PRONOUNCEMENTS</title>
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    <description>The GST search and seizure regime targets goods liable for confiscation, with statutory limits on retention, rights to copy seized documents and inventorying; money excluded from goods cannot be treated as goods for seizure absent evidence it forms part of stock in trade or represents proceeds, and courts have repeatedly found seizures or coercive cash collections unlawful where procedural or evidentiary thresholds were not met, recognising remedies including return, refund or compensation.</description>
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