Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
No Power to Seize Currency under GST Act, reaffirms Supreme Court
The Supreme Court reaffirmed that authorities lack the power to seize currency under the GST Act, reiterating the importance of adhering to legal provisions when exercising enforcement powers. The ruling clarifies that while goods and property may be subject to seizure under certain conditions, cash cannot be confiscated under the GST framework. This decision ensures that authorities operate within the boundaries of the law during tax enforcement.