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MP HC: Cash Included In Definition of 'Things', Can be Seized in GST Search - (21 Sep 2020)

GOODS AND SERVICES TAX

Madhya Pradesh High Court has ruled that section 67(2) of the Central Goods and Services Tax Act, 2017 empowers the competent officer to seize not only goods, documents or books or things, but also cash / money as the same is included within the meaning of the term "things”.

Tags : MADHYA PRADESH HIGH COURT   SEIZURE OF CASH IN GST SEARCH  

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