Section 67(2) of CGST Act doesn’t grant officers authority for cash seizures

Rajeev Chhatwal Vs Commissioner of Goods And Services Tax (East) (Delhi High Court)

Introduction: In the recent case of Rajeev Chhatwal vs Commissioner of Goods And Services Tax (East), the Delhi High Court addressed the contentious issue of whether officers have the authority under Section 67(2) of the CGST Act to seize cash. The case throws light on the limits and scope of this section.

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