Under CGST/SGST Act, No Power to Seize Cash and Handover Cash to Income Tax Authorities.

In the case of Smurti Waghdhare Daughter of Suhas Waghdhare vs. Joint Director Directorate General of GST Intelligence. Writ Petition No. 839 OF 2025 The Hon'ble Bombay High Court quashed and set aside the impugned seizure orders for cash amounting to INR 1 crore. The Court ruled that the seizure of cash by GST authorities under Section 67(2) of the CGST Act was without the authority of law , and authorities has no the power under the CGST Act to handover the cash to the Income Tax Department for further proceedings.