https://www.taxtmi.com/caselaws?id=800142 Section 67(2) restricts seizure to articles within its statutory scope and does not treat cash/currency as a seizable thing. Retention of seized mobile phones, pen drives, bank cards and other articles is permitted only while necessary for examination, enquiry or proceedings. After a demand-cum-show-cause notice has issued and that necessity no longer exists, continued retention is unjustified and return is required. Wrongful withholding of cash gives rise to interest. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800142 Section 67(2) restricts seizure to articles within its statutory scope and does not treat cash/currency as a seizable thing. Retention of seized mobile phones, pen drives, bank cards and other articles is permitted only while necessary for examination, enquiry or proceedings. After a demand-cum-show-cause notice has issued and that necessity no longer exists, continued retention is unjustified and return is required. Wrongful withholding of cash gives rise to interest. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800142