GST DAILY – 410 : Authority is directed to return cash seized during search as it has no power to seize cash found during the search: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF Anshul Jain V/s Commissioner of CGST, decided on 22-12-2023

👉 Issue:-

✔️ Can Authority have power to seized cash during search?

👉 The Hon’ble High Court Judgement:-

✔️ Where pursuant to search conducted at premises of petitioner, cash Rs. 62.40 was seized by authority, same was to be returned as authority had no power to cease cash found during search conducted under section 67(1)

Section 67 of Central Goods and Services tax Act, 2017