Court Rules Cash Not “Things” Under CGST Act; Seizure Order Invalid Due to Lack of Justification and Delays.
Case-Laws
GST
The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term “things” includes cash/currency seized during search and seizure. The Court considered conflicting interpretations from different High Courts. It held that cash/currency is not encompassed within the term “things” in the provision. The Court emphasized th
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