Is Cash a “Thing” under GST Section 67(2)? Supreme Court to Decide

The Supreme Court is to decide whether Cash qualifies as ‘Thing’ for the purposes of Section 67(2) of Goods and Services Tax ( GST Act ). A bench comprising Justices J.B. Pardiwala and R. Mahadevan will examine whether GST officers are empowered to seize cash during raids on an assessee’s premises under the authority granted by Section 67(2). The provision allows officers to “search and seize such…