The Bombay High Court quashed the seizure of Rs 1 crore by the Directorate General of GST Intelligence, ruling GST officers lack authority to confiscate cash found during searches. The court granted relief to Mumbai trader Smruti Waghdhare.
The Supreme Court ruled that summons under Section 70 of the CGST Act do not amount to initiation of proceedings under Section 6(2)(b), allowing parallel investigations by Central and State GST authorities. It also issued a detailed nine-point framework to prevent duplication and ensure smooth enforcement.
