𝗜𝗹𝗹𝗲𝗴𝗮𝗹 𝗦𝗲𝗶𝘇𝘂𝗿𝗲 𝗼𝗳 𝗖𝗮𝘀𝗵: In the case of Goyal Metal Udyog [2024] 129 GSTR 127 (Delhi), the petitioner contested the seizure of cash by the authorities, arguing that there was no legal basis under Section 67(2) of the CGST Act to seize cash on suspicion of it being unaccounted. The Delhi High Court agreed, citing a recent ruling in Deepak Khandelwal Proprietor, and ordered the release of the seized cash. 🏛️💼