2024 (12) TMI 730 - SCH - GST

Jurisdiction - power of Officers of the G.S.T. to seize cash at the time of raid of the premises of the assessee in exercise of their powers under Section 67 (2) of the G.S.T. Act - interpretation of expression and seize or may himself search and seize such goods, documents or books or things - HELD THAT - Exemption Application is allowed. Issue notice, returnable in four weeks.

Summary

The Supreme Court of India considered whether GST officers can seize cash during a raid under Section 67(2) of the GST Act. The term "things" was interpreted in relation to goods, documents, or books. The court allowed the Exemption Application and issued notice returnable in four weeks with Dasti service permitted.