Cash can’t be seized by the Deptt

“CASH” does not fall under ambit of “Thing”, CGST Authority not empowered to seize Cash during Search u/s 67 of CGST Act, 2017
Hon’ble Delhi High Court in case of M/S K.M. Food Infrastructure Pvt Ltd Through Its Director Mukesh Kapoor and Mukesh Kapoor and Others Versus The Director General DGGI Headquarters, New Delhi & Anr
24. We are in respectful agreement with the view taken by the Co- ordinate Bench that the word “things” appearing in Section 67 of the CGST Act, 2017 does not include “money”, and therefore, that being so, action on the part of the Officers of the respondents seizing/resuming the cash was illegal and arbitrary.
25. Investigation has revealed that there is no evidence that the cash so seized was representing the sale proceeds of unaccounted goods, therefore, it could not have been seized under the provisions of CGST Act as the seizure is limited to the goods liable for confiscation. Therefore, there is no reason for the retention of the cash amount by the respondents.
26. Even otherwise, in the facts of this case what is evident is that cash was seized/resumed vide Panchnama dated 04.10.2021 and in accordance with sub section (7) of Section 67 thereof, when no notice in respect thereof is given within six months of seizure of the goods, the goods shall be returned to the person from whose possession they were seized. On this ground also, petitioners are entitled for the return of resumed cash.