This discussion explores the powers of GST officers regarding the seizure of cash during proceedings. While the GST Act primarily refers to the seizure of 'goods', the broad interpretation of this term may allow officers to seize cash as well. This raises questions about the extent of their authority and how such powers are exercised in practice.
06 October 2021
https://taxguru.in/goods-and-service-tax/gst-officer-seize-cash-search-seizure-operation.html#:~:text=GST%20act%20does%20not%20have,seized%20towards%20current%20tax%20liability.