The Hon’ble Delhi High Court in the case of M/s. K.M. Food Infrastructure Pvt. Ltd. v. The Director General, DGGI [Writ Petition (Civil) 328 of 2024 dated February 13, 2024] held that the word “things” appearing in Section 67 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) does not include “money”. The CGST Act does not support such an action of forcibly taking over the possession of the currency from the premises of any person. Therefore, the action on the part of the DGGI to seize the cash was illegal and arbitrary.