[GST] Cash Included In Definition Of 'Things', Can Be Seized In GST Search: MP HC [Read Judgment]

The Madhya Pradesh High Court recently ruled that section 67(2) of the Central Goods and Services Tax Act, 2017 empowers the competent officer to seize not only goods, documents or books or things, but also cash / money as the same is included within the meaning of the term "things" appearing in Section 67(2).Section 67, on the Power of inspection, search and seizure, in its...