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Money Not ‘Goods’ Under GST Act: Delhi HC Orders Return of Cash Seized
Case Law Details
- Case Name
- K.M Food Infrastructure Pvt Ltd Through Its Director Mukesh Kapoor Vs Director General DGGI Headquarters (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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K.M Food Infrastructure Pvt Ltd Through Its Director Mukesh Kapoor Vs Director General DGGI Headquarters (Delhi High Court)
Delhi High Court’s Groundbreaking Ruling: Cash Is Not ‘Goods’ Under GST Act
In a landmark decision, the Delhi High Court has set a precedent in the interpretation of the Goods and Services Tax (GST) Act, providing significant relief to taxpayers across the nation. The court ordered the return of cash seized illegally, ruling that money does not fall under the definition of ‘goods’ as per the GST Act. This judgment, stemming f...





