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Seizure of Cash During Search u/s 67

The provisions relating to Inspection, Search, Seizure and Arrest are contained in section 67 to section 72 of CGST Act, 2017. Section 67 talks about the Powers of inspection, search and seizure. Section 67(2) empowers the proper officer to seize the goods, documents, books or things which shall be useful for or relevant to any proceeding and are secreted in any place. Thus whenever the search is conducted in the premises of the taxpayer,............... Read More

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Delhi High Court

Krishna Chaurasia

Department is ordered to release the seized cash with interest, as Section 67 of the CGST Act prohibits seizure of currency or valuable assets solely due to unaccounted wealth.

Delhi High Court

K.M. Foods Infrastructure Pvt Ltd

CGST Officers had no power to seize the cash in exercise of its powers under Section 67 (2) of the CGST Act.

Kerala High Court

Velayudhan Gold LLP

Authorisation u/s 67(2) SGST/CGST for the seizure of the gold ornaments merit consideration as there cannot be authorisation in respect of each and every person, article, goods, books, and documents which may be discovered during the search operation.

Delhi High Court

Deepak Khandelwal

Even if, it is accepted, that the proper officer could seize the currency and other valuable assets in exercise of powers under Sub-section (2) of Section 67 of the Act, the same were required to be returned by virtue of Sub-section (3) of Section 67 of the Act because the silver bars and currency have not been relied upon in the notice issued subsequently