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.

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