{"id":76828,"date":"2026-10-01T07:40:28","date_gmt":"2026-10-01T07:40:28","guid":{"rendered":""},"modified":"2026-10-01T07:40:28","modified_gmt":"2026-10-01T07:40:28","slug":"cash-seizure-under-gst-search-powers-was-impermissible-requiring-interest-on-refunded-cash-and-release-of-retained-devices","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76828","title":{"rendered":"Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices."},"content":{"rendered":"<p>Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.<br \/>Case-Laws<br \/>GST<br \/>Cash does not fall within the category of articles that may be seized during a search under section 67 of the CGST Act. Retention of seized cash until refund is illegal, and refund does not extinguish entitlement to accrued interest; the interest must be calculated and paid. Following issuance of a demand-cum-show-cause notice, seized mobile phones, pen drives and a bank card are liable to be released forthwith upon production of a certified copy of the order.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=104426\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.Case-LawsGSTCash does not fall within the category of articles that may be seized during a search under section 67 of the CGST A&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76828","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76828","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=76828"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76828\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}