https://www.taxtmi.com/article/detailed?id=17066 GST search and seizure powers are subject to statutory limits. Cash found during a search cannot be seized merely because it is discovered; the proper officer must have recorded reasons to believe that it is liable to confiscation or useful or relevant to GST proceedings. The article further identifies the prescribed notice period for retention of seized items as a mandatory safeguard, subject only to valid statutory extension. It states that transfer of seized cash to another department also requires express legal authority, reinforcing the requirements of legality, recorded reasons and procedural compliance. en-us Fri, 31 Jul 2026 08:30:37 +0530 Fri, 31 Jul 2026 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17066 GST search and seizure powers are subject to statutory limits. Cash found during a search cannot be seized merely because it is discovered; the proper officer must have recorded reasons to believe that it is liable to confiscation or useful or relevant to GST proceedings. The article further identifies the prescribed notice period for retention of seized items as a mandatory safeguard, subject only to valid statutory extension. It states that transfer of seized cash to another department also requires express legal authority, reinforcing the requirements of legality, recorded reasons and procedural compliance. Articles Goods and Services Tax - GST Fri, 31 Jul 2026 08:30:37 +0530 https://www.taxtmi.com/article/detailed?id=17066