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The petitioner is aggrieved by the fact that the cash was seized, more than 12 months have passed since the date of seizure, no notice have been isssued by department. HC issued notice to respondent in this regard.

Section 67 of the CGST Act, 2017— Seizure of cash -- The petitioner challenged the proceedings vide which cash amounting to Rs. 15,92,000/- was seized, without adhering to the provisions of law. The petitioner counsel submitted that in terms of provisions of Section 67(7) of the Act, the respondent was required to issue notice with regard to the seized cash (assuming, without admitting, that cash falls within the definition of the term ‘goods’) within six months of seizure. Further, more than 12 months have passed since the date of seizure, and therefore, the respondent is duty-bound to return the seized cash along with interest. Held that:-The Hon’ble High Court issued notice and listed the matter on 19.07.2021.
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