Deepak Khandelwal Proprietor M/S Shri ... vs Commissioner Of Cgst, Delhi West & Anr. on 17 August, 2023
Section 67 of the Act to seize currency as the same
is not 'goods' as defined under the Act. The petitioner contends that ... term 'goods' as defined under Sub-section (52) of
Section 2 of the Act.
31. Cash (Indian currency) is clearly excluded from