Section 67 of the CGST Act, 2017 — Search and Seizure – Cash Seized- The Appellant challenged the judgment dated 16.2.2023 of a learned single Judge, who directed the first respondent to consider and pass orders on a representation preferred by the appellants for release of the cash that was seized from his premises. The counsel for the appellant submitted that the statutory provisions authorize the seizure of 'things' which includes cash in appropriate cases. The cash did not form part of the stock in trade of any business. During the pendency of this writ, the respondent passed an order dated 21.3.2023, disposing the representation preferred by the appellants. The court observed that Section 67(2) of the Act authorizes the seizure of things, including cash in appropriate cases. The power of authority to seize anything, while functioning under the provisions of a taxing statute must be guided and informed. How cash can be seized especially when it is the admitted case that the cash did not form part of the stock in trade of the appellant's business. The seizure of cash from the premises of the appellants was wholly uncalled for and unwarranted. There can be no justification for a continued retention of the said amount with the respondent.

Held that:-The Hon’ble High Court allowed the appeal, by directing the first respondent to release the cash seized, within a week.