https://www.taxtmi.com/article/detailed?id=17564 GST search-and-seizure powers require a separate statutory basis for the property seized and the purpose of retention. Section 67(2) permits seizure of confiscable goods and documents, books, or things useful as evidence; money cannot be treated as confiscable goods merely because it is alleged to be untaxed sale proceeds. "Things" must be read with documents and books, covering articles with an evidentiary purpose rather than unexplained wealth or security for a future tax demand. Reasons to believe require identifiable material linking cash to the statutory conditions for seizure. en-us Tue, 13 Oct 2026 07:25:53 +0530 Tue, 13 Oct 2026 14:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17564 GST search-and-seizure powers require a separate statutory basis for the property seized and the purpose of retention. Section 67(2) permits seizure of confiscable goods and documents, books, or things useful as evidence; money cannot be treated as confiscable goods merely because it is alleged to be untaxed sale proceeds. "Things" must be read with documents and books, covering articles with an evidentiary purpose rather than unexplained wealth or security for a future tax demand. Reasons to believe require identifiable material linking cash to the statutory conditions for seizure. Articles Goods and Services Tax - GST Tue, 13 Oct 2026 07:25:53 +0530 https://www.taxtmi.com/article/detailed?id=17564