Case Law Analysis
|Bombay High Court
Section 67(2) CGST Act | Cash Seizure Requires Direct Nexus to Tax Evasion : Bombay HC Sets Strict 'Reason to Believe' Standard
Bombay HC rules cash cannot be seized under Section 67(2) of the CGST Act without concrete evidence linking it to GST evasion. The judgment mandates a direct nexus between seized cash and alleged tax violations, reinforcing procedural safeguards for taxpayers against arbitrary seizures.