The GST Act doesn't allow seizure of cash under Section 67


Last updated: 28 March 2026
Quick Summary
The Bombay High Court has ruled that GST authorities cannot seize cash under Section 67 of the CGST Act. The court found that the section only permits the seizure of goods, documents, books, and other relevant items, not cash. Furthermore, the seizure in this case was deemed illegal due to the department's failure to provide a rational basis for their belief and to issue a notice within the stipulated six months.

Court :
Bombay High Court

Brief :
A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately ₹1,00,00,000/- (Rupees One Crore) in cash from the premises of the Petitioner, exceeding the scope of Section 67 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’).

Citation :
A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately ₹1,00,00,000/- (Rupees One Crore) in cash from the premises of the Petitioner, exceeding the scope of Section 67 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’).

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Bimal Jain
Published in GST
Views : 70

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