India, March 12 -- The Bombay High Court on Tuesday quashed the seizure of Rs.1 crore by officers of the Directorate General of GST Intelligence (DGGI) from a businesswoman's residence, holding that GST authorities have no power under the Central Goods and Services Tax (CGST) Act to seize cash.

A division bench of Justices G.S. Kulkarni and Aarti Sathe said the law permits officers to seize goods, documents, books or other things relevant to proceedings, but cash does not fall within this category.

"The seizure of the cash by the GST officials is without any authority of law and could have not been made under any of the provisions of the CGST Act," the bench said, terming the action "completely illegal and not justified in law."

The ca...