Cash excluded from definition of goods hence seizure thereof u/s. 67 of CGST Act not sustainable

Nand Kishore Gupta Vs Additional Director General (Delhi High Court) Delhi High Court held that cash is explicitly excluded from the definition of goods provided u/s. 2(52) hence seizure of cash and other valuable u/s. 67 of the CGST Act, 2017 is not tenable. Accordingly, writ allowed with direction to release amount to petitioner. Facts- The petitioner is invoking the extra ordinary writ jurisdiction of this Court under Article 226 of the Constitution of India, 1950,seeking an appropriate writ, order or directions, thereby seeking quashing of the seizure order INS-02 dated 15 February 2021, q...