Cash Cannot Be Seized Under CGST Act; Court Orders Immediate Return of Funds Seized Without Legal Basis.

Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court concludes that cash cannot be considered among the "things" subject to seizure under Section 67(2) of the CGST Act. - Furthermore, the court finds that there is no evidence to support the seizure of the cash as representing the sale proceeds of unaccounted goods, as required by the Act. - The action taken by the Officers was therefore a coercive action. CGST Act does not support such an action of forcibly taking over the possession of the currency from the premises of any person. - The amount directed to be released to the petitioner forthwith. .....

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