{"id":69406,"date":"2024-06-10T07:43:48","date_gmt":"2024-06-10T02:13:48","guid":{"rendered":""},"modified":"2024-06-10T07:43:48","modified_gmt":"2024-06-10T02:13:48","slug":"court-rules-cash-not-things-under-cgst-act-seizure-order-invalid-due-to-lack-of-justification-and-delays","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69406","title":{"rendered":"Court Rules Cash Not &#8220;Things&#8221; Under CGST Act; Seizure Order Invalid Due to Lack of Justification and Delays."},"content":{"rendered":"<p>Court Rules Cash Not &#8220;Things&#8221; Under CGST Act; Seizure Order Invalid Due to Lack of Justification and Delays.<br \/>Case-Laws<br \/>GST<br \/>The High Court addressed the validity of a seizure order u\/s 67(2) of the CGST Act, focusing on whether the term &#8220;things&#8221; 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 &#8220;things&#8221; in the provision. The Court emphasized th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=78332\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Court Rules Cash Not &#8220;Things&#8221; Under CGST Act; Seizure Order Invalid Due to Lack of Justification and Delays.Case-LawsGSTThe High Court addressed the validity of a seizure order u\/s 67(2) of the CGST Act, focusing on whether the term &#8220;things&#8221; includes cash\/currency seized during search and seizure. The Court considered conflicting interpretations from different High Courts. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69406\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Court Rules Cash Not &#8220;Things&#8221; Under CGST Act; Seizure Order Invalid Due to Lack of Justification and Delays.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69406","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69406"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69406\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}