GST officers have no power to seize cash during search operations: HC

Cash not goods as per GST: GST officers have no power to seize cash during search operations; HC The undisputed facts are that a search operation was conducted at the residence of the petitioners on 04.12.2020, by certain officers of GST, AE, Delhi, West under Section 67(2) of the Goods and Services Tax Act, 2017 (hereafter ‘the GST Act’). During the course of the search, the officers found cash a…