https://www.taxtmi.com/highlights?id=104915 Section 67(2) of the CGST Act is described as not authorising seizure of cash merely because it is suspected to represent unaccounted sale proceeds. Cash is excluded from "goods" and, under an ejusdem generis construction, "things" is confined to material with evidentiary relevance alongside documents and books. Seizure requires objectively supported reasons to believe satisfying statutory conditions; a later adjudicatory finding cannot cure absent authority at the time of seizure. A jurisdictional challenge to such seizure may proceed despite an alternative appellate remedy. Release remains subject to any independently lawful restraint or attachment, with applicable interest. en-us Tue, 13 Oct 2026 13:41:05 +0530 Tue, 13 Oct 2026 13:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104915 Section 67(2) of the CGST Act is described as not authorising seizure of cash merely because it is suspected to represent unaccounted sale proceeds. Cash is excluded from "goods" and, under an ejusdem generis construction, "things" is confined to material with evidentiary relevance alongside documents and books. Seizure requires objectively supported reasons to believe satisfying statutory conditions; a later adjudicatory finding cannot cure absent authority at the time of seizure. A jurisdictional challenge to such seizure may proceed despite an alternative appellate remedy. Release remains subject to any independently lawful restraint or attachment, with applicable interest. Highlights GST Tue, 13 Oct 2026 13:41:05 +0530 https://www.taxtmi.com/highlights?id=104915