https://www.taxtmi.com/caselaws?id=800916 Section 67(2) of the CGST Act does not authorise seizure or retention of cash merely because it is alleged to be proceeds of unaccounted taxable supplies. Money is excluded from "goods", while "things", read ejusdem generis with documents and books, covers only articles with evidentiary or investigative utility; it does not confer unrestricted power over movable assets. A writ petition challenging this foundational absence of statutory power remains maintainable despite an appellate remedy. Cash seized without such authority must be released with applicable interest, subject to independently authorised statutory action. en-us Mon, 14 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 13:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800916 Section 67(2) of the CGST Act does not authorise seizure or retention of cash merely because it is alleged to be proceeds of unaccounted taxable supplies. Money is excluded from "goods", while "things", read ejusdem generis with documents and books, covers only articles with evidentiary or investigative utility; it does not confer unrestricted power over movable assets. A writ petition challenging this foundational absence of statutory power remains maintainable despite an appellate remedy. Cash seized without such authority must be released with applicable interest, subject to independently authorised statutory action. Case-Laws GST Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800916