Section 67(2) Of The GST Act Does Not Empower Seizure Of Currency Available In Premises During Search: Delhi High Court

The  Delhi High Court  has held that Section 67(2) of the GST Act does not empower the seizure of currency available on premises during a search. The bench of  Justice Vibhu Bakhru  and  Justice Purushaindra Kumar Kaurav  has directed the department to remit the amount seized to the petitioner’s bank account within a period of two weeks, along with accrued interest. T…