https://www.taxtmi.com/article/detailed?id=16191 Cash seized during a GST search was held to fall outside Section 67 of the CGST Act, which permits seizure only of goods, documents, books, or other things relevant to proceedings. The court emphasised strict construction of the provision, the need for a rational basis for reason to believe, and compliance with statutory safeguards, including return of seized goods where no notice is issued within the prescribed period. It also noted that GST officers lack authority to transfer seized cash to another department without statutory backing. en-us Mon, 13 Apr 2026 07:55:29 +0530 Mon, 13 Apr 2026 07:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16191 Cash seized during a GST search was held to fall outside Section 67 of the CGST Act, which permits seizure only of goods, documents, books, or other things relevant to proceedings. The court emphasised strict construction of the provision, the need for a rational basis for reason to believe, and compliance with statutory safeguards, including return of seized goods where no notice is issued within the prescribed period. It also noted that GST officers lack authority to transfer seized cash to another department without statutory backing. Articles Goods and Services Tax - GST Mon, 13 Apr 2026 07:55:29 +0530 https://www.taxtmi.com/article/detailed?id=16191