Seizure of cash & silver bars recovered during GST search is not sustainable: SC

Commissioner of CGST Vs Deepak Khandelwal (Supreme Court of India) Summary: The Supreme Court of India dismissed the Special Leave Petition (SLP) by the Commissioner of CGST in the case against Deepak Khandelwal, thereby upholding the Delhi High Court’s decision that the seizure of cash and silver bars during a search under Section 67 of the CGST Act is not sustainable. The Delhi High Court had ruled that while Section 67 allows for the seizure of goods related to tax evasion, cash does not fall under the definition of “goods” and should not be subject to seizure. The court also ...