Cash excluded from Goods Definition, Cannot be Seized under GST Act: Delhi HC

Jagdish Bansal Vs Union of India & Anr. (Delhi High Court) In the case of Jagdish Bansal vs Union of India & Anr., the Delhi High Court addressed the legality of cash seizure by authorities during a search and seizure operation. The petitioner sought a declaration that the seizure of cash was unlawful. The crux of the matter was whether cash could be seized under the provisions of the Central Goods and Services Tax Act, 2017. The petitioner argued that cash, being excluded from the definition of “goods,” cannot be seized under the Act. Citing the judgment in K.M. Food Infra...