Summary
- The Gauhati High Court has declared the seizure of ā¹11 lakh in cash by GST authorities illegal, stating cash does not qualify as goods under Section 67(2) of the Central Goods and Services Tax Act, 2017.
- The court ordered the return of two mobile phones, three pen drives, and an ICICI Bank card to the petitioner, Ankit Choudhary, following a demand-cum-show-cause notice issued on June 30, 2026.
- The authorities must also pay interest on the withheld cash for the period from June 5, 2025, to August 19, 2026.
- This ruling reinforces taxpayer rights against unlawful retention of property and clarifies limitations
Join the discussion ā sign up to comment, upvote, and save articles.