2021 (6) TMI 472

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..... e CGST Act, 2017 in support of his contention that the expression goods does not include money. List the matter on 19.07.2021.
HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Puneet Sharma and Mr. Gagan Kumar Singhal Advocates. Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel with Mr. Arunesh Sharma and Ms. Suhani Mathur, Ad .....

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..... on 23.01.2020. 4. It is Mr. Sharma's submission that, given the provisions of Section 67(7) of the Central Goods & Services Tax Act, 2017 (in short "CGST Act, 2017"), the respondent was required to issue notice with regard to the seized cash (assuming, without admitting, that cash falls within the definition of the term 'goods') within six months of seizure. 5. It is further submitted by Mr .....

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