Cash Excluded from Goods for Seizure in GST Cases: Gujarat HC

Bharatkumar Pravinkumar And Co. Vs State of Gujarat (Gujarat High Court) In a recent judgment, the Gujarat High Court addressed the issue of the seizure of cash under the Goods and Services Tax (GST) Act in the case of M/s. Bharatkumar Pravinkumar and Co. v. State of Gujarat [Special Civil Application No. 26222 of 2022 dated October 26, 2023]. The court’s decision sheds light on the interpretation of relevant provisions and their implications for taxpayers. Hon’ble Gujarat High Court allowed the writ petition and held that cash would not be considered as goods for the purpose of seizur...