https://www.taxtmi.com/caselaws?id=800136 Section 67(2) permits seizure only of goods liable to confiscation and documents, books or things useful or relevant to GST proceedings. Cash and securities are excluded from the statutory definition of goods, while money is separately defined. Applying literal interpretation, the residual expression "things" cannot extend seizure powers to money or securities that the statute treats distinctly. GST search powers therefore do not authorise seizure of cash or securities merely because they are found during a search; any seizure power must have a proximate nexus with GST proceedings. Money seized without such authority must be returned or refunded. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800136 Section 67(2) permits seizure only of goods liable to confiscation and documents, books or things useful or relevant to GST proceedings. Cash and securities are excluded from the statutory definition of goods, while money is separately defined. Applying literal interpretation, the residual expression "things" cannot extend seizure powers to money or securities that the statute treats distinctly. GST search powers therefore do not authorise seizure of cash or securities merely because they are found during a search; any seizure power must have a proximate nexus with GST proceedings. Money seized without such authority must be returned or refunded. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800136