Cash seizure under CGST search powers requires clear statutory authority, objective reasons, and evidentiary relevance despite appellate remedies.
Case-Laws
GST
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.
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