Cash can be Seized in GST Search Since Its Included in Definition of ‘Things’

Kanishka Matta Vs Union of India and Others (Madhya Pradesh High Court) The issue under consideration is whether seizure of the cash amount to the tune of Rs 66 lakhs by Senior Intelligence Officer at the time of Search Operation is justified in law? In the present case, the documents and cash were seized in terms of Section 67(2) of the CGST Act, 2017 and the Order of Seizure in Form GST INS-02 was issued. This is mainly because, Shri Sanjay Matta, the husband of the petitioner, made a voluntary statement stating categorically that the said cash of Rs.66 lakhs was the sale proceeds of the ill...