Inspection under Section 67 of CGST Act........... cash can be seized..........

 As per Section 67(2), during inspection and search, Proper Officer can seize ......Goods, Documents, Books or things.....

The Question was whether cash can be seized? 

Is cash is falling within the meaning of 'things'?

Recently, Madhya Pradesh HC held that money/ cash is also falling within the meaning of 'things' and cash can be seized during inspection / search..............

Comments

  1. Informative blog!! and I liked the way you written it and what I understood is, GST Registration is crucial for every business along with GST Return filing for the country. Keep it up.

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