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of <h1>Court Rules Currency Not 'Goods' Under GST Act, Orders Release of Seized Items Unrelated to Tax Notice.</h1> A High Court judgment examined the legal framework of seizure and confiscation under the GST Act. The case involved a petitioner seeking the release of seized silver bars, cash, and mobile phones. The petitioner argued against the seizure of currency, claiming it did not qualify as 'goods' under the Act. The court analyzed Section 67, emphasizing that 'goods' exclude money, and defined 'things' as materials relevant to tax proceedings. It ruled that seizure powers are limited and ordered the release of items not used in the notice. The judgment clarifies the boundaries of tax authorities' powers and protects taxpayer rights.
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